Alberton Co. uses a standard costing system to account for its production of toys. Plastic is added at the start of production; labor and overhead are incurred at equal rates throughout the process. The standard cost of one toy is as follows:

Direct material ...........$0.10

Direct labor ............. 0.02

Overhead ............. 0.07

Total cost .............$0.19

Th e following production and cost data are applicable to April 2010:

Beginning WIP Inventory (45% complete) ....... 180,000 units

Units started in April ...............1,300,000 units

Ending WIP Inventory (65% complete) ....... 144,000 units

Current cost of direct material ........... $184,000

Current cost of direct labor ............ 27,126

Current cost of overhead ............... 93,000

a. What amount is carried as the April beginning balance of WIP Inventory?

b. What amount is carried as the April ending balance of WIP Inventory?

c. What amount is transferred to Finished Goods Inventory for April?

d. What are the total direct material, direct labor, and overhead variances for April?

e. Record the journal entries to recognize the direct material, direct labor, and overhead variances.