Patrick Co. produces computer desks and uses a standard cost system. Materials standards are 6.75 pounds of material at $10.70 per pound and 5.2 hours of labor at a standard wage rate of $11.70. During December, Patrick Co. produced and sold 3,100 desks. Material purchases totaled 20,755 pounds at a total cost of $230,608. Material usage totaled 20,970 pounds. Payroll totaled $205,134 for 17,220 hours worked. Patrick Co. does not maintain inventories other than direct materials. Prepare journal entries to record transactions, if no JE required, put it in the account field.