Grouper industries purchased 6.700 units of direct material on account for $19,300, when thestandard cost was $20,100. Later in the month, Grouper Industries issued 5,610 units of direct materials for production, when the standard units were 5,810. Journalize the transactions for Grouper Industries to account for this activity. (Credit account titles are automatically indented when the amount is entered, Do not indent manually. L.ist all debit entries before credit entries)