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, $0\mathrm{.}29$ hour Quantity, $8$ kilograms

Rate, $$14\mathrm{.}50$ per hour Price, $$0\mathrm{.}68$ per kilogram

Actual material purchases amounted to $412,800$ kilograms at $$0\mathrm{.}700$ per kilogram. Actual costs incurred in the production of $48,000$ units were as follows:

Direct labor: $$228,096$ for $15,360$ hours

Direct material: $$273,840$ for $391,200$ kilograms

Required:

Prepare the journal entries prepared above to the appropriate T$-$accounts $.$