Complete it the way it shows on the screen please.

W. Connect Connect connect ork i Saved Boss Company's standard cost accounting system recorded this information from its December operations. Standard direct materials cost Direct materials quantity variance ( unfavorable) $103,000 Direct materials price variance ( favorable) 3,100 Actual direct labor cost 750 Direct labor efficiency variance ( favorable) 89, 700 Direct labor rate variance (unfavorable) 6, 850 Actual overhead cost 1,250 Volume variance ( unfavorable) 375,000 2Book Controllable variance ( unfavorable) 12,000 8,900 References Required: 1. Prepare December 31 journal entries to record the company's costs and variances for the month. View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 Dec 31 Work in process inventory 103,000 Direct materials quantity variance 3,100 Raw materials inventory 105,350 2 Work in process inventory 95,300 Dec 31 Direct labor rate variance 1,250 6,850 Direct labor efficiency variance 89,700 Factory payroll payable 354, 100 3 Dec 31 Controllable variance 8,900 Volume variance 12,000 Factory overhead Prev 1 of 10: Next > MacBook Air