please gelp me understand what goes where for this question

Flint produces 8-foot USB cables. During the past year, the company purchased 540,000 feet of plastic-coated wire at a price of $0.35 per foot. The direct materials standard for the cables allows 8.5 feet of wire at a standard price of $0.32. During the year, the company used a total of 575.000 feet of wire to produce 68,000 B-foot cables. (a) Prepare the journal entry to record the purchase of wire during the month. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Raw Materials inventory Direct Materials Price: Variance Accounts Payable (To record the purchase of wire) Accounts Payable (To record the purchase of wire) (b) Prepare the journal entry to record the use of wire during the month. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit Work in Process inventory Direct Materials Quantity Variance Raw Materials inventory (To record the use of wire)