Patrick Co. produces computer desks and uses a standard cost system. Material standards are 6.75 pounds of material at $10.40 per pound and 5.2 hours of labor at a standard wage rate of $10.50. During December, Patrick Co. produced and sold 3,100 desks. Material purchases totaled 20,800 pounds at a total cost of $224,780. Material usage totaled 20,970 pounds. Payroll totaled $183,660 for 17,140 hours worked. Patrick Co. does not maintain inventories other than direct materials. Prepare journal entries to record the following transactions.
a. Direct materials purchase
b. Direct materials usage
c. Direct labor incurred

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The Answer of Patrick Co. produces computer desks and uses a standard cost system. Material standards are 6.75 pounds of material at $10.40 per pound and 5.2 hours of labor at a standard wage rate of $10.50. During December, Patrick Co. produced and sold 3,100 desks. Material purchases totaled 20,800 pounds at a total cost of $224,780. Material usage totaled 20,970 pounds. Payroll totaled $183,660 for 17,140 hours worked. Patrick Co. does not maintain inventories other than direct materials. Prepare journal entries to record the following transactions.
a. Direct materials purchase
b. Direct materials usage
c. Direct labor incurred