Comprehensive Piedmont Manufacturing produces metal products with the following standard quantity and cost information:

Direct Material
Aluminum	4	sheets @ $4	$16
Copper	3	sheets @ $8	24
Direct labor	7	hours @ $16	112
Variable overhead	5	machine hours @ $6	30
Fixed overhead	5	machine hours @ $4	20

Overhead rates were based on normal monthly capacity of 6,000 machine hours. During November, the company produced only 850 units because of a labor strike, which occurred during union contract negotiations. After the dispute was settled, the company scheduled overtime to try to meet regular production levels. The following costs were incurred in November:

Material
Aluminum	4,000	sheets purchased @ $3.80	Used	3,500	sheets
Copper	3,000	sheets purchased @ $8.40	Used	2,600	sheets

Direct Labor
Regular time	5,200	hours @ $16 (pre-contract settlement)
Regular time	900	hours @ $17 (post-contract settlement)

Variable Overhead
$23,300	(based on	4,175	machine hours)

Fixed Overhead
$18,850	(based on	4,175	machine hours)

b. Prepare the journal entries to record the standard costing information for November. Note: Record any multiple debits or any multiple credits in alphabetical order by account name.

Account	Debit	Credit
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
To record aluminum price variance
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
To record copper price variance
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
To record aluminum quantity variance
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
To record copper quantity variance
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
To record labor variances
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
To record variable overhead variances
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
Accounts PayableAluminum Material InventoryAluminum Material Price VarianceAluminum Material Quantity VarianceCopper Material InventoryCopper Material Price VarianceCopper Material Quantity VarianceFixed OH ControlFixed OH Spending VarianceLabor Efficiency VarianceLabor Rate VarianceVariable OH ControlVariable OH Efficiency VarianceVariable OH Spending VarianceVolume VarianceWages PayableWork in Process Inventory
To record fixed overhead variances

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