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 $(7$ kilograms $\backslash$times $$5\mathrm{.}00$ per kilogram$)$ $ $35\mathrm{.}00$

Labor $(7$ hours $\backslash$times $$15\mathrm{.}00$ per hour$)105\mathrm{.}00$

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

In$-$process beginning inventory None

In$-$process ending inventory $560$ units, $75\%$ complete as to direct labor

Units completed $6,600$ units

Budgeted output $7,000$ units

Purchases of materials $60,000$ kilograms

Total actual direct labor costs $ $670,000$

Actual direct labor hours $48,200$ hours

Materials usage variance $ $2,500$ Unfavorable

Total materials variance $ $700$ Unfavorable

Required:

$1.$ 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.

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.

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