Journalize the following transactions for Combs Company.

(a)		Purchased 6,850 units of raw materials on account for $19,830. The standard cost was $20,550.
(b)		Issued 6,570 units of raw materials for production. The standard units were 6,730.

No. Account Titles and Explanation	Debit	Credit
a)
b)

List of possible accounts:

Accounts Payable Accounts Receivable Cost of Goods Sold Factory Labor Factory Wages Payable Finished Goods Inventory Labor Price Variance Labor Quantity Variance Manufacturing Overhead Materials Price Variance Materials Quantity Variance Overhead Variance Raw Materials Inventory Sales Selling and Administrative Expenses Work in Process Inventory