Refer to the data in E11- 22A.

Hull Guard, which used a standard cost accounting system, manufactured 220,000 boat fenders during the year, using 1,590,000 feet of extruded vinyl purchased at $ 1.15 per foot. Production required 4,200 direct labor hours that cost $ 13.50 per hour. The materials standard was 7 feet of vinyl per fender at a standard cost of $ 1.30 per foot. The labor standard was 0.027 direct labor hour per fender at a standard cost of $ 13.00 per hour.

Requirements

1. Make the journal entries to record the purchase and use of direct materials.

2. Make the journal entries to record the direct labor.