Saskatchewan Can Company manufactures recyclable soft$-$drink cans. A unit of production is a case of $12$ dozen cans. The following standards have been set by the production$-$engineering staff and the controller.

Direct Labor: Direct Material:

Quantity, $0\mathrm{.}19$ hour Quantity, $6$ kilograms

Rate, $$9\mathrm{.}50$ per hour Price, $$0\mathrm{.}48$ per kilogram

Actual material purchases amounted to $229,600$ kilograms at $$0\mathrm{.}550$ per kilogram. Actual costs incurred in the production of $28,000$ units were as follows:

Direct labor: $$59,094$ for $5,880$ hours

Direct material: $$100,870$ for $183,400$ kilograms

Required:

Post the journal entries prepared above to the appropriate T$-$accounts below. Be sure to select from the dropdown menu the transaction number associated with each amount posted.