The Lawn company produces and sells a s ingle product. Standards have been established for the product as follows:

direct materials 5 kgs at $13.40/kg = $67.00/unit

direct labour 3 hrs at $15.60/hr = $46.80/unit

Actual cost and usage augurs for the past month follow:

units produced 750

direct materials used 4000 kgs

direct materials purchased 4500 kgs purchased for $59,400

direct labour hours and cost 1900 hours at a cost of $30,020

Required:

Prepare journal entries to record:

a) the purchase of raw materials

b) the usage of raw materials in production

c) the incurrence of direct labour cost

Round journal entries to nearest dollar.