Viking Corp. uses a standard cost system to account for the costs of its one products. Material standards are 13 pounds of material at $1.80 per pound and 3 hours of labor at a standard wage rate of $13.7. During NNovember, Viking Corp. produced and sold 2,600 units. Material purchases totaled 34,010 pounds at a total cost of $61,658. Material usage totaled 33,870 pounds. Payroll totaled $108,556 for 8,080 hours worked. Viking Corp. does not maintain inventories other than direct materials. Prepare journal entries to record the transactions.