Journalize the following transactions for Kingbird Company.

(a) Purchased 6,800 units of raw materials on account for $19,660. The standard cost was $20,400.

(b) Issued 6,510 units of raw materials for production. The standard units were 6,670.

(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No. Account Titles and Explanation Debit Credit

a) $

$

$

b) $

$ $

Journalize the following transactions for Blossom, Inc.

(a) Incurred direct labor costs of $22,880 for 4,400 hours. The standard labor cost was $24,420.

(b) Assigned 4,400 direct labor hours costing $22,880 to production. Standard hours were 4,580.

(Credit account titles are automatically indented when amount is entered. Do not indent manually. Round per unit values to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 52.)

No.Account Titles and ExplanationDebitCredit

a) $

$

$

b) $

$ $