Orion Manufacturing Company incorporates standards in its accounts and identifies variances at the time the manufacturing costs are incurred. Journalize the entries to record the following transactions:
a. Purchased 1,700 units of copper tubing on account at $54.50 per unit. The standard price is $56.00 per unit.
b. Used 1,000 units of copper tubing in the process of manufacturing 120 air conditioners. Eight units of copper tubing are required, at standard, to produce one air conditioner.