European Styles, Inc., manufactures women's blouses of one quality, which are produced in lots to fill each special order. Its customers are department stores in various cities. European Styles sews the particular stores' labels on the blouses. During November, the company worked on three orders, for which the month's job$-$cost records disclose the following data.

$\backslash$table$[[$Lot Number,Boxes in Lot,Material Used $($yards$),$Hours Worked$],[22,1,300,26,170,5,160],[23,2,000,39,490,8,050],[24,1,500,30,085,4,810]]$

The following additional information is available:

The firm purchased $98,000$ yards of material during November at a cost of $$101,500.$

Direct labor during November amounted to $$342,380.$ According to payroll records, production employees were paid $$19\mathrm{.}00$ per hour.

There was no work in process on November $1.$ During November, lots $22$ and $23$ were completed. All material was issued for lot $24,$ which was $80$ percent completed as to direct labor.

The standard costs for a box of six blouses are as follows:

$\backslash$table$[[,,,],[$Direct material,$20$ yards at $$1\mathrm{.}00$ per yard,$$20\mathrm{.}00,],[$Direct labor,$4$ hours at $$18\mathrm{.}70$ per hr$.,74\mathrm{.}80,],[$Production overhead,$4$ hours at $$14\mathrm{.}00$ per hr$.,56\mathrm{.}00,],[$Standard cost per box,,,$]]$

Case $10-49$ Part $3$

$3.$ Prepare journal entries to record each of the following events. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Round your final answers to the nearest whole dollar amount.$)$

Purchase of material.

Incurrence of direct$-$labor cost.

Addition of direct$-$material and direct$-$labor cost to Work$-$in$-$Process Inventory.

Recording of direct$-$material and direct$-$labor variances.