Brent uses a standard cost accounting system. The following transactions occurred during the year:

Feb. 20

Purchased raw materials on account, $8,800 when the standard cost was $9,300.

Mar. 5

Incurred direct labor costs, $15,200 when the standard labor cost was $14,900.

May 10

Incurred manufacturing overhead costs, $11,000 (credit Accounts Payable).

June 18

Issued raw materials for production, $8,200 when the standard cost was $9,000.

Aug. 3

Assigned factory labor to production, $14,900 when the standard cost was $14,500.

Sept. 10

Applied manufacturing overhead to production, $10,150.

Oct. 2

Transferred completed work to finished goods, $29,700.

Nov. 22

Sold the finished goods on account for $42,000.

Dec. 31

Recognized unfavorable overhead variances: controllable $550 and volume $300.

Instructions

Prepare the entries for D. Brent in the following general journal.