Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows:

	Standard Quantity		Standard Price (Rate)			Standard Unit Cost
Direct materials (clay)	1.7	lbs.	$	1.20	per lb.	$	2.04
Direct labor	1.9	hrs.	$	12.00	per hr.		22.80
Variable manufacturing overhead (based on direct labor hours)	1.9	hrs.	$	1.70	per hr.		3.23
Fixed manufacturing overhead ($270,300 106,000 units)							2.55

Barley Hopp had the following actual results last year:

Number of units produced and sold		95,600
Number of pounds of clay used		187,520
Cost of clay	$	215,648
Number of labor hours worked		156,640
Direct labor cost	$	2,192,960
Variable overhead cost	$	297,616
Fixed overhead cost	$	250,000

Required: 1 & 2. Prepare the journal entries to record the direct materials, direct labor and related variances for Barley Hopp. Assume the company purchases direct materials as needed and does not maintain any ending inventories