direct labor 2 hours at $25.00 perhour=$50, direct material: 2 gallons at $10.00 per gallon= $20 during december of 2013 boron produce a total of 2,500 gallon of output and incurred the following direct manufacturing costs: direct labor:$4900 hours worked @ an average wage rate of $19.50 perhour, direct materials: purchase: 6,000 gallons @ $10.45 per gallon used in production: 5,100 gallons I need a Journal entries for the following events and transactions: 1.Purchase, on credit, of direct materials. 2. direct material issued tp production. 3. direct labor cost of units completed this period.