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 27,200 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 $ 14,400 Estimated variable manufacturing overhead per direct labour-hour $ 1.50 Estimated total direct labour-hours to be worked 3,600 Total actual manufacturing overhead costs incurred $ 19,500 Job P Job Q Direct materials $ 15,000 $ 9,600 Direct labour cost $ 40,500 $ 12,000 Actual direct labour-hours worked 2,700 800 Required: Assume the ending raw materials inventory is $2,600 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.)