Journalize the following transactions for Combs Company. (a) (b) Purchased 6,300 units of raw materials on account for $11,730. The standard cost was $12,600. Issued 6,160 units of raw materials for production. The standard units were 6,300. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation (a) (b) Tang Company accumulates the following data concerning raw materials in making its finished product: (1) Price per pound of raw materials-net purchase price $2.90, freight-in $0.40, and receiving and handling $0.20.(2) Quantity per gallon of finished product- required materials 3.20 pounds, allowance for waste and spoilage 0.90 pounds. Compute the following. (Round answers to 2 decimal places, eg. 1.25.) (a) Standard direct materials price per pound of raw materials. $ (b) Standard direct materials quantity per gallon. pounds (c) Total standard materials cost per gallon. $ Journalize the following transactions for Shelton, Inc. (a) (b) Incurred direct labor costs of $23,000 for 5,000 hours. The standard labor cost was $23,750. Assigned 5,000 direct labor hours costing $23,000 to production. Standard hours were 5,180. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round per unit values to 2 decimal places, eg. 52.75 and final answers to decimal places, eg. 52.) Debit Credit No. Account Titles and Explanation (a) (b)