Boron Chemical Company produces a synthetic resin that is used in the automotive industry. The compony uses a standard cost system. For each gallon of output, the following direct manufacturing costs are anticipated: During December of the current year, Boron produced a total of 2,650gali ons of output and incurred the following direct manufacturing costs: Direct labort 9,100 bours vorked at as average wage rate of 121.00 per bour Dltet naterialat furchasedi 9,300 qaltons 1925,45 per gatlon Deed in productioni 8, 405 gallons Boron records price variances for materials at the time of purchase. Required: Prepore journal entries for the following events and transactions 1. Purchase, an credit, of direct materials. 2. Direct materials issued to production. 3. Direct labor cost of units completed this peried 4. Direct manufacturing cost (direct Inbor plus direct materiab) of units completed and transferred to finished Goods inventory 5. Sale (on crediti. for $300 per galion, of 2,100 gations of output. (Hint You will need two journal entries here) (For all requirements, if no entry is required for a transaction/event, select "No journal entry required" in the first account field, Round your answers to the nearest whole dollar amount.) Journal entry worksheet