The following standards were developed for one of the products: The following activities occurred during the month of October: Materials purchased: 4,100 pounds costing $21,000 Materials used: 3,840 pounds Units produced: 900 units Direct labor: 1,000 hours costing $8,700 Required: (1) Prepare the journal entry to record materials requisition. (2) Prepare the journal entry to record materials acquisition. (3) Prepare the journal entry to record the use of labor