I know the end solution for B is

(b)		Work in Process Inventory (6,680 x $2*)	=	$13,360
		Raw Materials Inventory (6,570 x $2)	=	$13,140

*$13,600 6,800 = $2

Can you help me journalize this?

Brief Exercise 11-8 Journalize the following transactions for Combs Company. (a) Purchased 6,800 units of raw materials on account for $12,730. The standard cost was $13,600. (b) Issued 6,570 units of raw materials for production. The standard units were 6,680. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)