Rhodes Corporation manufactures a product with the following standard costs:

Direct materials (20 yards @ $1.85 per yard)	$ 37.00
Direct labor (4 hours @ $12.00 per hour)	48.00
Variable factory overhead (4 hours @ $5.40 per hour)	21.60
Fixed factory overhead (4 hours @ $3.60 per hour)	14.40
Total standard cost per unit of output	$121.00

Standards are based on normal monthly production involving 2,000 direct labor hours (500 units of output).

The following information pertains to the month of July:

Direct materials purchased (16,000 yards @ $1.82 per yard)		$29,120
Direct materials used (9,400 yards)
Direct labor (1,880 hours @ $12.20 per hour)		22,936
Actual factory overhead		16,850
Actual production in July: 470 units

Prepare journal entries to record

		(1)	The purchase of materials (The materials price variance is recorded at the time of purchase)
		(2)	The use of materials in production
		(3)	The use of labor in production