Viking Corp. uses a standard cost system to account for the costs of its one products. Material standards are 13 pounds of material at $1.30 per pound and 3 hours of labor at a standard wage rate of $13.4. During November, Viking Corp. produced and sold 2,400 units. Material purchases totaled 31,470 pounds at a total cost of $41,421. Material usage totaled 31,290 pounds. Payroll totaled $97,282 for 7,430 hours worked. Viking Corp. does not maintain inventories other than direct materials. Prepare journal entries to record the transactions: (Do not round your intermediate calculations. Round your answers to the nearest dollar amount. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

1. direct materials purchase
2. direct materials usage
3. direct labor incurred

Journal entry worksheet

• Record direct materials purchase.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
a

• Record direct materials usage.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
b

• Record direct labor incurred.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
c