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

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

Required:

1. Record the journal entry for the purchase of raw materials, including the materials input rate variance.
2. 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.
3. Record the journal entry for direct labour, including the labour rate and labour efficiency variances.