beachfront corp determines that the following variances arose in production during october

variance amount

material price $2400 unfav

material quantity 1000 fav

labor efficiency 500 fav

labor rate 750 fav

factory overhead efficiency 850 unfav

factory overhead spending 2100 unfav

materials purchase totaled $90000 while $77000 in materials were taken from inventory for use in production. labor payroll totaled $144,000 and actual overhead incurred was $256000, Prepare journal entries to record the above variances