Bramble Corp. supplies its customers with high-quality canvas tents. These canvas tents sell for $170 each, with the following DM and DL usage and price expectations. Direct materials Direct labor 11 square yards per unit 1.3 DL hours per unit @ $6/square yard @ $18/DL hour Throughout the year, Bramble used 34,770 square yards of fabric in the process of making 3,050 tents. The company had originally planned to produce and sell 2,750 tents. In keeping with its desire to hold some DM Inventory at year-end, it purchased 36,670 square yards of canvas at $6.20 per square yard. Bramble's DL cost totaled $73,606 for the 3,874 hours that were actually used. Record the journal entries to accompany these three transactions: (1) the purchase of DM on account, (2) the usage of DM, and (3) DL cost incurred (accrued). (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) No. Account Titles and Explanation (1) (2) (3) Debit 100 Credit