Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during Marchjob P and job Q. Job P, consisting of 26,500 units, was completed and sold by the end of the March but job Q was still incomplete. The company uses a plantwide predetermined overhead rate based on direct labour-hours. The following additional information is available for the company as a whole and for jobs P and Q (all data and questions relate to the month of March):

Estimated total fixed manufacturing overhead	$	12,500
Estimated variable manufacturing overhead per direct labour-hour	$	1.50
Estimated total direct labour-hours to be worked		2,500
Total actual manufacturing overhead costs incurred	$	16,000

	Job P		Job Q
Direct materials	$	16,500	$	8,500
Direct labour cost	$	25,600	$	12,000
Actual direct labour-hours worked		1,600		750

Required:

Assume the ending raw materials inventory is $1,500 and the company does not use any indirect materials. Prepare the journal entries to record raw materials purchases and the issuance of direct materials for use in production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)