The company applies overhead cost to jobs using direct labor$-$hours. For this year, the companys predetermined overhead rate of $$15\mathrm{.}75$ per direct labor$-$hour was based on a cost formula that estimated $$630,000$ of total manufacturing overhead for an estimated activity level of $40,000$ direct labor$-$hours. The following transactions were recorded this year: 

Raw materials were purchased on account, $$646,000.$

Raw materials $ $65,000$

Work in process $ $20,400$

Finished goods $ $52,800$

 

 Raw materials used in production, $$608,000.$ All of of the raw materials were used as direct materials. 

 

 The following costs were accrued for employee services: direct labor, $$580,000$; indirect labor, $$150,000$; selling and administrative salaries, $$317,000.$ 

 

 Incurred various selling and administrative expenses $($e$.$g$.,$ advertising, sales travel costs, and finished goods warehousing$),$ $$376,000.$ 

 

 Incurred various manufacturing overhead costs $($e$.$g$.,$ depreciation, insurance, and utilities$),$ $$480,000.$ 

 

 Manufacturing overhead cost was applied to production. The company actually worked $41,000$ direct labor$-$hours on all jobs during the year. 

 

 Jobs costing $$1,765,050$ to manufacture according to their job cost sheets were completed during the year. 

 

 Jobs were sold on account to customers during the year for a total of $$2,970,000.$ The jobs cost $$1,775,050$ to manufacture according to their job cost sheets. What is the journal entry to record raw materials used in production?