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The standard costs for the Singapore division are as follows: Direct Material Direct Labor Variable Manufacturing Overhead 0.3 MH/unit x $12/MH Fixed Manufacturing Overhead Standard Cost per unit $15.00/unit 3.40/unit 3.60/unit 9.00 unit $31.00/unit 2.5 lbs /unit x $6/1b. 0.1 DLH/unit x $34/DLH 0.3 MH/unit x $30/MH Note: The fixed Note: MH Machine Hours overhead rate per MH was computed as follows: $390,000/13,000 MH-$30/MH Required: Record all the necessary journal entries. 1. Purchase of 120,000 pounds of direct material on account at $5.90/lb. 2. Placing 103,000 pounds of direct anaterial into production to produce 41,000 units. 3. Payroll of $140,000 which represented 4,000 direct labor hours. These hours were used to produce the 41,000 units 4. Allocating manufacturing overhead to the 41,000 units produced