ATT produces bike helmets. Each helmet takes 3 hours of direct labour hours and 4 machine hours to manufacture. The selling price of a helmet is equal to cost plus a 150% mark-up. The company uses normal costing. The following information was provided about the activity of the company for the financial year ended 30 June 2020:

Overheard driver	Direct labour hours
Direct labour cost	$20 per hour
Budgeted manufacturing overhead for the period	$720,000
Budgeted machine hours for the period	9,450
Budgeted direct labour hours for the period	12,000
Actual machine hours for the period	10,075
Actual direct labour hours for the period	10,000
Direct materials purchased	$800,000
Direct materials used in production	$700,000
Direct materials per unit cost	$5
Factory Electricity	$100,000
Administrative Office Electricity	$40,000
Advertising expense	$40,000
Factory Rent	$250,000
Administrative Office Rent	$120,000
Administrative staffs salaries	$180,000
Factory equipment depreciation	$200,000
Office Equipment Depreciation	$70,852

Write journal entries for the following transactions.

(a) Record the journal entry for the purchase of direct materials on credit (1 mark)

(b) Record the journal entry for direct materials used in production (1 mark)

(c) Record the journal entry for direct labour used in production (1 mark)

(d) Record the journal entry for overhead applied for the period (1 mark)

(e) Record the journal entry for actual overhead for the period (1 mark)