Bechtel Technical Clothing produces parkas used by arctic explorers, mountain climbers, and people living in Minnesota. The company uses a standard costing system, and standards call for 2.5 yards of material at $54 per yard for each parka. The standard cost for labor is 3.4 hours at $34 per hour. Standard overhead is $14 per unit. For the year 2015, expected production is 7,700 parkas with fixed overhead of $59,000 and variable overhead of $6.1 per parka. During 2015, 8,500 parkas were manufactured. The company purchased 22,100 yards of material at a cost of $1,281,800. Production required 22,000 yards of material. The cost of direct labor was $1,010,000 for 27,700 hours. Actual overhead for the year was $92,000. All purchases are on account.

a)Prepare a journal entry to record material used in production.

b)prepare a journal entry to record direct labor