Flounder industries purchased 6,600 units of direct material on account for $19.200, when the standard cost was $19,800. Later in the month, Flounder industries issued 5,840 units of direct materials for production, when the standard units were 6,190. Journalize the transactions for Flounder Industries to account for this activity. (Credit account titles are automatically indented when the amount is entered. Do not indent manuolly. List all debit entries before credit entries)