be stored and are purchased in bulk when prices are favorable. Per$-$unit standard product costs are material, $$8(4$ pounds$)$; labor, $$6(0\mathrm{.}5$ hour$)$; and variable overhead, $$4($based on direct labor hours$).$ Budgeted fixed overhead is $$54,000.$

Jacobs accounts for all inventories and cost of goods sold at standard cost and records each variance in a separate account. The following data relate to May when $17,700$ finished units were produced.

Record these entries using standard costs and include the appropriate materials variances.

b$.$ Assuming employees worked $8,900$ direct labor hours at an average hourly rate of $$11\mathrm{.}70,$ prepare a journal entry to record actual costs, standard costs, and any labor variances.

c$.$ Assuming Jacobs' actual and applied variable overhead was $$74,200$ and that budgeted and actual fixed overhead incurred was $$54,000,$ prepare a journal entry to record actual and standard overhead costs and any overhead variances.

Need help with the last part