Apple Valley Orchards, Inc. (AVO) make apple products. A certain apple pie requires the following:

Direct materials standard 1.5 pounds at $7.25 per pound

Direct labor standard 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.