Problem 10B-49 Dullen Corporation has provided the following data concerning...

Dullen Corporation has provided the following data concerning its most important raw material, compound I51D:

Standard cost, per liter	$	31.70
Standard quantity, liters per unit of output		7.60
Cost of material purchased in October, per liter	$	32.00
Material purchased in October, liters		4,050
Material used in production in October, liters		3,630
Actual output in October, units		500

Required:

Prepare journal entries to record: (Omit the "$" sign in your response.)

a.	The raw material was purchased on account.

b.	The use of the raw materials in production.