Dash Company adopted a standard costing system several years ago. The standard costs for the prime costs (i.e., direct materials and direct labor) of its single product are:

Material	(5 kilograms $5.00 per kilogram)	$	25.00
Labor	(6 hours $19.50 per hour)		117.00

All materials are added at the beginning of processing. The following data were taken from the companys records for November:

In-process beginning inventory			None
In-process ending inventory		800	units, 70% complete as to direct labor
Units completed		6,400	units
Budgeted output		6,800	units
Purchases of materials		58,000	kilograms
Total actual direct labor costs	$	750,000
Actual direct labor hours		41,000	hours
Materials usage variance	$	2,300	Unfavorable
Total materials variance	$	850	Unfavorable

2. Prepare journal entries to record all transactions, including the variances in requirement 1.

Required 1 Required 2 1. Compute for November: a. The direct labor efficiency variance. Is this variance favorable (F) or unfavorable (U)? b. The direct labor rate variance. Is this variance favorable (F) or unfavorable (U)? c. The actual number of kilograms of material used in the production process during the month. d. The actual price paid per kilogram of material during the month, the company calculates the direct materials price variance at point of purchase. (Round your answer to 3 decimal places.) e. The amount of direct materials cost and direct labor cost transferred to the Finished Goods Inventory account. f. The total amount of direct materials cost and direct labor cost in the Work-in-Process Inventory account at the end of the month. Show less A a. b. C. kg. Direct labor efficiency variance Direct labor rate variance Actual number of kilograms Actual price paid per kilogram of material Amount transferred to the finished goods Inventory account Ending inventory at standard cost d. e. f. Journal entry worksheet Record the entry for the issue of materials to production. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal Journal entry worksheet