Assume that during the month of April the production report of Austin Adhesives, Inc., in E8-10 revealed the following information:

Units produced during the month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,000

Direct labor hours for the month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41,000

Materials purchased (in pounds) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130,000

Materials used (in pounds) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125,000

Labor rate per hour . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $10.04

Materials cost per pound . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1.98

Make journal entries to charge materials (use the materials purchase price variance) and labor to Work in Process. (Remember to retrieve the standard costs from E8-10 before solving this exercise.)