10. John Stewart Productions makes separate journal entries for all cost accounting-related activities. It uses a standard cost system for all manufacturing items. For the month of June, the following activities have taken place: Direct Manufacturing Materials Purchases - Payable $310,000 250,000 Direct Manufacturing Materials Used - Standard Direct Materials Price Variance Direct Materials Efficiency Variance Direct Manufacturing Labor Price Variance Direct Manufacturing Labor Efficiency Variance Direct Manufacturing Labor Payable Record all the necessary journal entries to reflect the above variances. 10,000 unfavorable 15,000 favorable 6,000 favorable 4,000 170,000 favorable