Required information [The following information applies to the questions displayed below.) Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted average method to account for units and costs. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June): June 1-balance Materials Direct labour Overhead June 30-balance Work in Process-Mixing Department $ 30,000 Completed and transferred to finished goods 142,840 91,500 109,000 The June 1 work in process inventory consisted of 4,800 kilograms with $17,140 in materials cost and $12,860 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 37,300 kilograms were started into production. The June 30 work in process inventory consisted of 8.000 kilograms that were 100% complete with respect to materials and 50% complete with respect to conversion. Required: 1. Prepare the journal entries to record the raw materials used in production and the direct labour cost incurred. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)