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.)

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.)