Darren Company adopted a standard cost system several years ago. The standard costs the prime costs of its single product are as follows:

Material: 8 kilograms @ $5 per kilogram$4000

Labor: 6 hours @ $8.20 per hour$490

The following operating data were taken from the records for November:

Units completed5,600 units

Budgeted output6,000 units

Purchase of materials50,000 kilograms

Total actual labor costs $300760

Actual labor hours36,500 hours

Material efficiency (quantity) variance$1500unfavorable

Total material variance $750 unfavorable

Required:

Prepare the journal entries to record the following:

a. Purchase and use of direct materials (Assume materials are used as purchased andnoinventory is maintained).

b. Recognition of direct labor.