Grouper industries purchased 6.700 units of direct material on account for $19,300, when the standard 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. Joumalize the transactions for Grouper industries to account for this activity. (Credit account titfes are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries)