During January 2018, the job cost sheets showed the following costs and production data:

Department

	W	X	Y
Direct material used	$88,000	$85,000	$69,000
Direct Labour Cost	$50,000	$37, 400	$48,600
Direct Labour Hours	4,000	3,500	4,200
Machine Hours	8,000	10,500	12,800
Manufacturing overhead incurred	$78,000	$69,500	$67,200

(c) Calculate the Manufacturing Overhead variance for each department.

(d)Using the total figures, state the journal entries necessary to record:

I) Total direct materials used

ii) Total direct labour costs incurred

iii) Total manufacturing overhead incurred

iv) Total manufacturing overhead applied