Bridgeport Industries purchased 6,400 units of direct material on account for $18,400, when the standard cost was $19,200. Later in the month, Bridgeport Industries issued 5,800 units of direct materials for production, when the standard units were 6,120. Journalize the transactions for Bridgeport Industries to account for this activity. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(b)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount