During the month of July the company $"$IS S$.$A$."$ produced $500$ units of a special fabric for mattresses under the brand name Strom. The direct standard cost for a strom unit consists of the following cost components:

Direct materials: $20$ meters x $1,35$ per meter $27$

Immediate work: $4$ hours x $9\mathrm{.}00$ per hour $36$

Total direct standard cost per unit produced $63$

Below are additional information regarding the production of the Strom product during July:

Quantity Value

Purchases of raw materials: $18,000$ meters $24\mathrm{.}840$

Raw materials used: $9,500$ metres $13\mathrm{.}110$

Immediate work: $2,100$ hours $19\mathrm{.}215$

Requested:

$1.$ Calculate and characterize the following deviations for the month of July:

a$.$ Raw material price deviation.

b$.$ Deviation of quantity of raw materials.

c$.$ Deviation of hourly wage of direct work d$.$ Deviation of performance of direct work

$2.$ Make the Production in Progress account statement journals.