Current Attempt in Progress Pina Colada Industries purchased 7,200 units of direct material on account for $20,800, when the standard cost was $21,600. Later in the month, Pina Colada Industries issued 5,620 units of direct materials for production, when the standard units were 5,830. Journalize the transactions for Pina Colada 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) (b)