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

	Standard Quantity		Standard Price (Rate)		Standard Unit Cost
Direct materials (clay)	2.0	pounds	$ 1.60	per pound	$ 3.20
Direct labor	1.9	hours	$ 12.00	per hour	22.80
Variable manufacturing overhead (based on direct labor hours)	1.9	hours	$ 1.40	per hour	2.66
Fixed manufacturing overhead ($295,800 116,000 units)					2.55

Barley Hopp had the following actual results last year:

Number of units produced and sold	82,600
Number of pounds of clay purchased and used	190,200
Cost of clay	$ 285,300
Number of labor hours worked	131,940
Direct labor cost	$ 1,794,384
Variable overhead cost	$ 237,492
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.

Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.