1.Boron Chemical Company produces a synthetic resin that is used in the automotive industry. The company uses a standard cost system. For each gallon of output, the following direct manufacturing costs are anticipated:

Direct labor: 3.10 hours at $26.00 per hour$80.60Direct materials: 3.10 gallons at $21.00 per gallon$65.10

During December of the current year, Boron produced a total of 2,610 gallons of output and incurred the following direct manufacturing costs:

Direct labor: 7,900 hours worked @ an average wage rate of $20.60 per hourDirect materials:Purchased: 9,000 gallons @ $21.45 per gallonUsed in production: 8,200 gallons

Boron records price variances for materials at the time of purchase.

Required:Prepare journal entries for the following events and transactions:1.Purchase, on credit, of direct materials.2.Direct materials issued to production.3.Direct labor cost of units completed this period.4.Direct manufacturing cost (direct labor plus direct materials) of units completed and transferred to Finished Goods Inventory.

5.Sale, for $260 per gallon, of 2,300 gallons of output. (Hint:You will need two journal entries here.)

(If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round final answers to the nearest whole dollar.)

Robinson Products Company has two service departments [51 and 52] and two production departments [P1 and P2}. The distribution of each service departments efforts {in percentages} to the other departments is + From 31 32 P1 P2 51 20s 30% Wt 52 2% 1" 4D I The direct operating costs of the departments [including both 1urariattle and xed costs] are 51 $19t] rI'th'JIIfI 52 EB rtl P1 55 poo P2 145 , ' Required: 1. Determine the total oostot P1 and P2 using the direct method. Production department 1 Production department 2 2. Determine the total oostot P1 and P2 using the step method. Production department 1 Production department 2 3. Determine 'le tote] east of P1 and P2 using me reeiprecel method. {Round your intermediate calculations tethe nearest whele dellar and final answer: ta- 2 decimal places.) Fredueen deperlment 1 _ Produeen deparlment 2 _