Dash Company adopted a standard costing system several years ago. The standard costs for the prime costs $($i$.$e$.,$ direct materials and direct labor$)$ of its single product are:

Material

$(7$ kilograms $$$$4\mathrm{.}00$ per kilogram$)$

Labor

$(5$ hours $$$$20\mathrm{.}00$ per hour$)$

$$28\mathrm{.}00$

$100\mathrm{.}00$

All materials are added at the beginning of processing. The following data were taken from the company's records for November:

In$-$process beginning inventory

In$-$process ending inventory

Units completed

Budgeted output

Purchases of materials

Total actual direct labor costs

Actual direct labor hours

Materials usage variance

Total materials variance

None

$600$ units, $80\%$ complete as to direct labor

$7,300$ units

$7,700$ units

$67,000$ kilograms

$$720,000$

$38,200$ hours

$$3,200$ Unfavorable

$$520$ Unfavorable

Prepare journal entries to records cost and direct labor cost in the Work$-$in$-$Process Inventory account at th

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