Darren Company Adopted a Standard Cost System Several Years Ago $\begin{array}{llcc} \text { Material:8 kilograms@\$5 per kilogram } & \$40.00\\ \text { Labor:6hours@\$8.20perhour } &\$49.20 \\\end{array}$

Essay

Darren Company adopted a standard cost system several years ago. The standard costs for the prime costs of its single product are as follows:
$\begin{array}{llcc} \text { Material:8 kilograms@\$5 per kilogram } & \$40.00\\ \text { Labor:6hours@\$8.20perhour } &\$49.20 \\\end{array}$

The following operating data were taken from the records for November:
$\begin{array}{lc}\text { Units completed } & 5,600 \text { units } \\\text { Budgeted output } & 6,000 \text { units } \\\text { Purchase of materials } & 50,000 \text { kilograms }\\\text { Total actual labor costs}&\$ 300,760 \\\text { Actual labor hours}&36,50 \text { hours}\\\text { Material efficiency (quantity) variance } & \$ 1,500 \text { Unfavorable } \\\text { Total material variance } & \$ 750 \text {unfavorable }\end{array}$
Required:
Prepare the journal entries to record the following:
a. Purchase and use of direct materials (Assume materials are used as purchased and no inventory is maintained).
b. Recognition of direct labor.