Brussels Chocolate Company produces chocolates in large batches. One batch of chocolate has the following standard costs and amounts:

Required:

a)Calculate the total material input rate variance.

b)Calculate the total material efficiency variance.

c)Calculate the total labour rate variance.

d)Calculate the total labour efficiency variance.

e)Record the journal entry for the purchase of raw materials, including the materials input rate variance.

f)Record the journal entry for the transfer of materials from raw materials inventory to work-in-process inventory. Be sure to include how the material efficiency variance would be journalized.

g)Record the journal entry for direct labour, including the labour rate and labour efficiency variances.

Standard kilograms of sugar 125 Standard cost per kilogram of sugar $1.60 Standard direct labour hours 0.75 Standard direct labour cost per hour $21.00 Brussels Chocolate Company produced 600 batches of chocolates in the most recent month. Actual input costs and per batch usage levels were as follows: Actual kilograms of sugar used 126 Actual cost per kilogram of sugar $1.65 Actual direct labour hours 0.80 Actual direct labour cost per hour $20.75 0