On November $14,$ the Milling Department accepted Job $111407$A for $1,000$ pounds of cereal mix.

$\backslash$table$[[$Materials:$,$Standard Qty$.,$Standard Cost$],[$Oats$,525$ pounds,$$1\mathrm{.}25$ per pound$],[$Wheat$,450$ pounds,$$1\mathrm{.}15$ per pound$],[$Barley$,85$ pounds,$$1\mathrm{.}45$ per pound$],[$Malt$,65$ pounds,$$2\mathrm{.}15$ per pound$],[$Honey$,25$ quarts,$$1\mathrm{.}20$ per quart$],[$Water$,25$ gallons,$$0\mathrm{.}45$ per gallon$],[$Time:$],[$Miller$,4\mathrm{.}5$ hours,$$22\mathrm{.}75$ per hour$],[$Loader$,1\mathrm{.}5$ hours,$$11\mathrm{.}50$ per hour$]]$

Overhead is applied at $$5\mathrm{.}75$ per pound completed. The recipe produced $1,025$ pounds of cereal mix.

If an amount box does not require an entry, leave it blank. If required, round your answers to the nearest cent.

a$.$ Journalize the entry for the transfer of raw materials to Job $111407$ A $.$

November $14$

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b$.$ Journalize the entry for the direct labor incurred for Job $111407$A$.$