Thexton Manufacturing Company incorporates standards in the accounts and identifies variances at the time the manufacturing costs are incurred. Journalize the entries to record the following transactions:

a. Purchased 1,200 units of copper tubing on account at $43.50 per unit. The standard price is $40.00 per unit.

b. Used 825 units of copper tubing in the process of manufacturing 120 air conditioners. Seven units of copper tubing are required, at standard, to produce one air conditioner.