Bramble Industries purchased 8,500 units of direct material on account for $24,700, when the standard cost was $25,500. Later in the month, Bramble Industries issued 5,790 units of direct materials for production, when the standard units were 6,150 . Journalize the transactions for Bramble Industries to account for this activity. (Credit occount titles are automotically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)