R Company produces dry fertilizer. At the beginning of the year, R had the following standard cost sheet:

Direct materials $(5$ lbs$.$ @ $$2\mathrm{.}60)$ $$13\mathrm{.}00$

Direct labor $(0\mathrm{.}75$ hr$.$ @ $$18\mathrm{.}00)13\mathrm{.}50$

Fixed overhead $(0\mathrm{.}75$ hr$.$ @ $$4\mathrm{.}00)3\mathrm{.}00$

Variable overhead $(0\mathrm{.}75$ hr$.$ @ $$3\mathrm{.}00)2\mathrm{.}25$

Total Standard cost per unit $$31\mathrm{.}75$

Overhead rates are computed using practical volume, which is $54,000$ units. The actual results for the year are as follows:

a$)$ Units produced: $53,000$

b$)$ Direct materials purchased: $265,000$ pounds @ $$2\mathrm{.}50$ per pound

c$)$ Direct materials used: $270,200$ pounds

d$)$ Direct labor: $40,100$ hours at $$17\mathrm{.}95$ per hour

e$)$ Fixed overhead: $$161,700$

f$)$ Variable overhead: $$122,000$

Required:

Prepare journal entries for the following:

a$.$ The purchase of direct materials

b$.$ The issuance of direct materials to production $($Work in Process$)$

c$.$ The addition of direct labor to Work in Process

d$.$ The addition of overhead to Work in Process

e$.$ The incurrence of actual overhead costs