Flint Industries purchased $8,000$ units of direct material on account for $$23,600,$ when the standard cost was $$24,000.$ Later in the month, Flint Industries issued $5,740$ units of direct materials for production, when the standard units were $6,050.$

Journalize the transactions for Flint 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.$)$