Apollo, Inc., manufactures a special fabric used in space suits. Apollo's actual activity

for the past month follows:

Actual results:
Material purchased	18,000 meters @ $0.95 per meter
Material used	9,500 meters
Direct labor	2,100 hours @ $6.25 per hour
Total manufacturing overhead	$10,980
Production	500 units

The company's standard costs are detailed as follows:

Direct material, 20 meters @ $0.90 per meter	$18
Direct labor, 4 hours @ $6.00 per hour	24
Manufacturing overhead applied at five-sixths of direct labor cost (variable=$15; fixed = $5)	20
Variable selling and administrative cost	12
Fixed selling and administrative cost	7
Total unit cost	$81

Standards have been computed based on a budgeted activity level of 2,400 direct labor hours per month.

Required:

1. Direct materials price variance: $ (Click to select)UFNone

2. Direct materials efficiency variance: $ (Click to select)UFNone

3. Direct labor price variance: $ (Click to select)UFNone

4. Direct labor efficiency variance: $ (Click to select)UFNone

5. Variable overhead efficiency variance: $ (Click to select)UFNone

7. Fixed overhead volume variance: $ (Click to select)UFNone

8. Total overhead spending (price) variance: $ (Click to select)UFNone

9. Journalize the variances using the simplified method described in class for the Overhead.

Record materials purchase transaction.

Record the use of direct materials in production.

Record the use of labor in production.

Record the overhead variances for the month.

I really struggle with the journal entries, but I think I understand the rest. Thank you for your time and help.