Corry Corporation manufactures filters for cars, vans, and trucks. A backflush costing system is ...

Corry Corporation manufactures filters for cars, vans, and trucks. A backflush costing system is used and standard costs for a filter are as follows:

Direct materials   $2.60
Conversion costs   4.20
   Total   $6.80

Filters are scheduled for production only after orders are received, and are shipped immediately upon completion. This results in product costs being charged directly to cost of goods sold. In December, 3,000 filters were produced and shipped. Materials were purchased at a cost of $8,450 and actual conversion costs of $13,650 were recorded. Variances are written off to Cost of Goods Sold.

Required:
Prepare journal entries to record December's cost transactions for the production and sale of the filters.