Refer to the data in E11-43B.

Data in E11-43B.

Dock Guard, which uses a standard cost accounting system, manufactured 230,000 boat fenders during the year, using 1,660,000 feet of extruded vinyl purchased at $1.20 per foot. Production required 4,400 direct labor hours that cost $15.50 per hour. The materials standard was 7 feet of vinyl per fender at a standard cost of $1.25 per foot. The labor standard was 0.027 direct labor hour per fender at a standard cost of $15.00 per hour.

Requirements
1. Make journal entries to record the purchase and use of direct materials.
2. Make journal entries to record the direct labor.