Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted average cost method to account for units and costs. Its work-in-process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June): The June 1 work-in-process inventory consisted of 5,100 pounds with $18,570 in materials cost and $16,430 in conversion cost. The June 1 work-in-process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 37,600 pounds were started into production. The June 30 work-in-process inventory consisted of 8,200 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion. Required: Prepare the journal entries to record the raw materials used in production and the direct labour cost incurred