Cioff Manufacturing Company incorporates standards in its acoounts and identies vaciances at the tene the marnifacturing costs are incurred. Required: Joumalize the entries to record the following transactions. Aefer to the Chart of Aconuntis for the correct wonting of account tilies. a. Purchased 2,450 units of copper tubing on account at $56.00 per unit. The standard price is $48.50 per unit b. Used 1,900 units of copper tubling in the process of manufacturing 200 air conchitioners. Tan units of coppor tubing ave required, at atandarit to produce one air conditioner. a. Purchused 2,450 unis of copper tubing on account at $52.00 per int The stantied price is $48.60 per unt. produce one al conditioner. of Account MII wark sazwed