Dullen Corporation has provided the following data concerning its most important raw material, compound 151D:

Standard cost, per liter: $29.60

Standard quantity, liters per unit of output: $7.00

Cost of material purchased in October, per liter: $30.00

Material purchased in October, liters: 3750

Material used in production in October, liters: 3330

Actual output in October, units: 500

**Prepare journal entries to record:

a) The raw material was purchased on account.

b) The use of the raw materials in production.

PLEASE SHOW ALL WORK:<)