Refer to the data in E11-26A.

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.

Data From E11-26A:-

Boat Guard, which used a standard cost accounting system, manufactured 210,000 boat fenders during the year, using 1,780,000 feet of extruded vinyl purchased at \($1.30\) per foot. Production required 4,900 direct labor hours that cost \($13.00\) per hour. The materials standard was 8 feet of vinyl per fender at a standard cost of \($1.40\) per foot. The labor standard was 0.024 direct labor hour per fender at a standard cost of \($16.00\) per hour.