Journalize the following transactions for Combs Company. (a) Purchased 6,300 units of raw materials on account for $11,710. The standard cost was $12,600. (b) Issued 6,030 units of raw materials for production. The standard units were 6,210. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (a) Raw Materials Inventory Materials Price Variance Accounts Payable (b) Work in Process Inventory Materials Quantity Variance Raw Materials Inventory Debit 12600 12600 Credit 890 11710 180 1260