1. record the entry for direct materials costs and variances

2. Record the entry for direct labor costs and variance.

3. Record the entry for variable overhead costs and variances.

Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows Standard Standard Price Sadard Cuantity 1.9 lbs 18 hrs11.00 per hr. Rate) Unit Cost 1.50 per ib Direct materials (clay) Direct labor Variable manufacturing overheed (besed on $ 2.85 19.80 2.88 2.51 1.8 hrs1.80 per hr direct labor hours) Fored manufacturing overhead ($288,140 114,000 units) Barley Hopp had the following actual results last year Number of units produced and sold Number of pounds of clay used Cost of clay Number of labor hours worked Direct labor cost Variable overhesd cos Fixed overhead cost 0.400 186.760 S 265,628 137.720 S 1.735.272 s 247.8?? 3 255,000 Required: 1, 2, & 3. Prepare the journal entries to record the direct materials, direct labor, variable overhead costs and related variances for Barley Hopp. Assume the company purchases raw materials as needed and does not maintain any ending inventories. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the entry for direct materials costs and variances. Note: Enter debits before credits. General Journal Debit Credit