Outdoor Products Inc. produces extreme-weather sleeping bags. Direct materials and direct labor variances for the month of September are shown below.  Materials price variance: \($13,500\) unfavorable Materials quantity variance: (\($9,000)\) favorable Labor rate variance: \($2,940\) unfavorable Labor efficiency variance: (\($9,600)\) favorable 

Required

a. The company purchased 45,000 yards of material during the month for \($5.30\) per yard. Assuming a standard price of \($5.00\) per yard, prepare a journal entry to record the purchase of raw materials for the month.

b. The company used 39,000 yards of material in production for the month, and the flexible budget shows the company expected to use 40,800 yards. Assuming a standard price of \($5.00\) per yard, prepare a journal entry to record the usage of raw materials in production for the month.

c. The company used 14,700 direct labor hours during the month with an actual rate of \($16.20\) per hour. The flexible budget shows the company expected to use 15,300 direct labor hours at a standard rate of \($16\) per hour. Prepare a journal entry to record direct labor costs for the month.