thanks for the help

Boron Chemical Company produces a synthetic resin that is used in the automotive industry. The company uses a standard cost system. For each gallon of output, the following direct manufacturing costs are anticipated: Directlabor:2.30hoursat$28.00perhourDirectmaterials:2.30gallonsat$13.00pergallon$4.40$29.90 During December of the current year, Boron produced a total of 2,530 gallons of output and incurred the following direct manufacturing costs: Direct labor: 5,750 hours worked at an average wage rate of $19.80 per hour Direct materials: Purchased: 6,600 gallons e $13.45 per gallon Used in production: 5,900 gallons Boron records price variances for materials at the time of purchase. Required: Prepare journal entries for the following events and transactions. 1. Purchase, on credit, of direct materials. 2. Direct materials issued to production. 3. Direct labor cost of units completed this period. 4. Direct manufacturing cost (direct labor plus direct materis) of units completed and transferred to Finished Goods Inventory. 5. Sale (on credit), for $180 per gallon, of 2,300 gallons of output. (Hint: You will need two journal entries here.)