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6. (Appendix 10B) The Lahn Company produces and sells a single product. Standards have been established for the product as follows: Direct Materials Direet Labour Actual cost and usage figures for the past month follow U'nits Produced Direct Materials Used Diroct Materials Purchased Direct Labour Cost 750 4.000 kilograms $14.400 (4.500 kgs) $11.200 (2.000 hrs) Required: Prepare journal entries to record: a) The purchase of raw materials. b) The usage of raw materials in production. c) The incurrence of direct labour cost