ACME Incorporated reports the following results

Direct material variance results
Direct materials purchased	$33,000
Favourable materials price variance	$880
Unfavourable materials quantity variance	$580
Direct materials cost based on standard quantity allowed for units produced	$19,430

Units produced are not equal to units used in production.

Direct labour variance results
Direct labour cost incurred	$21,250
Unfavourable direct labour rate variance	$665
Favourable direct labour efficiency variance	$1,275
Direct labour cost based on standard hours allowed for units produced	$21,860

Required:

Prepare the journal entry to record the purchase of materials on account.(3 marks)

Prepare the journal entry to record the use of materials for the month.(3 marks)

Prepare the journal entry to record the incurrence of direct labour cost for the month.(4 marks)