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)	1.8	lbs.	$	1.20	per lb.	$	2.16
Direct labor	1.9	hrs.	$	7.00	per hr.		13.30
Variable manufacturing overhead (based on direct labor hours)	1.9	hrs.	$	1.70	per hr.		3.23
Fixed manufacturing overhead ($271,950 105,000 units)							2.59

Barley Hopp had the following actual results last year:

Number of units produced and sold		91,700
Number of pounds of clay used		195,060
Cost of clay	$	224,319
Number of labor hours worked		144,230
Direct labor cost	$	1,298,070
Variable overhead cost	$	274,037
Fixed overhead cost	$	295,000

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. (Do not round your intermediate calculations. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)