Boron chemical company produces a synthetic resin that is used in the automotive industry. the company uses a standard cost system. for each gallon of output, the following direct manufacturing costs are anticipated: direct labor: 3.90 hours at $27.00 per hour $105.30 direct materials: 3.90 gallons at $23.00 per gallon $89.70during december of the current year, boron produced a total of 2,690 gallons of output and incurred the following direct manufacturing costs: direct labor: 10,350 hours worked @ an average wage rate of $21.40 per hour direct materials: purchased: 11,400 gallons @ $23.45 per gallon used in production: 10,600 gallonsboron records price variances for materials at the time of purchase. required: prepare journal entries for the following events and transactions: 1. purchase, on credit, of direct materials.2. direct materials issued to production.3. direct labor cost of units completed this period.

Read the overview below and complete the activities that follow.apartment complexes often look for ways to recruit new tenants and retain current tenants. although apartment complexes offer the tangible benefit of shelter to their tenants, many apartment complexes also offer additional services to tenants to encourage tenants to stay or to support the rent prices. the following scenario identifies the several service gaps of a company that runs an apartment complex as well as solutions for reducing these service gaps.concept review: customers have certain expectations about how a service should be delivered. a service gap occurs when the delivery of a service fails to meet customer expectations. there are four types of service gaps: knowledge gap, standards gap, delivery gap, and the communications gap. it is important for marketers to identify these gaps and develop strategies for minimizing them.match the example or solution to the appropriate service gap category.1. wait for repairs 5. train employees well2. understand expectations 6. incentives for tenants3. do not overpromise 7. family movie night4. empower employees 8. delayed lawn careservice gap example solutionknowledge gap standards gap delivery gap communication gap