Apple Valley Orchards, Inc. (AVO) make apple products. A certain apple pie requires the following: Direct materials standard Direct labor standard 1.5 pounds at $7.25 per pound 0.25 hours at $14.00 per hour During September. AVO purchased and used 1.825 pounds of direct materials costing $13.125 to produce and sell 1,200 pies. Direct labor totaled 280 direct labor hours for $3,990. Required: a. Compute the direct materials variances for September. b. Compute the direct manufacturing labor variances for September. c. Prepare all associated journal entries