Patrick Company produces computer desks and uses a standard cost system. Standards are 8.35 pounds of material at $12.00 per pound and 2.0 hours of labor at a standard wage rate of $26.50. During December, Patrick Company produced and sold 2,460 desks. Materials purchases totaled 21,120 pounds at $14.00, for a total cost of $295,680. Materials usage totaled 22,472 pounds. Payroll totaled $185,538 for 4,600 hours worked at $34.70 per hour. Patrick Company sells as many units as can be produced, so does not maintain inventories other than direct materials; production costs can go directly to Cost of Goods Sold. Required: Prepare journal entries to record the transactions: Note: Do not round your intermediate calculations. Round your final answers to the nearest dollar amount. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Direct materials purchase Direct materials usage Direct labor incurred