$[$The following information applies to the questions displayed below.$]$

Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted$-$average method to account for units and costs. Its Work in Process T$-$account for the Mixing Department for June follows $($all forthcoming questions pertain to June$)$:

Work in Process$$Mixing Department

June $1$balance $ $28,000$ Completed and transferred to finished goods $?$

Materials $120,000$

Direct labour $79,500$

Overhead $97,000$

June $30$balance $?$

The June $1$ work in process inventory consisted of $5,000$ kilograms with $$16,000$ in materials cost and $$12,000$ in conversion cost. The June $1$ work in process inventory was $100\%$ complete with respect to materials and $50\%$ complete with respect to conversion. During June, $37,500$ kilograms were started into production. The June $30$ work in process inventory consisted of $8,000$ kilograms that were $100\%$ complete with respect to materials and $40\%$ complete with respect to conversion.

Required:

$1.$ Prepare the journal entries to record the raw materials used in production and the direct labour cost incurred. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$