European Styles, Inc., manufactures women's blouses of one quality, which are produced in lots to fill each special order. Its customers are department stores in various cities. European Styles sews the particular stores' labels on the blouses. During November, the company worked on three orders, for which the month's job-cost records disclose the following data. Lot Number 22 23 Boxes in Lot 900 Material Used (yards) 23,530 Hours Worked 2,650 24 1,600 1,100 41,260 4,830 28,615 2,350 The following additional Information is available: 1. The firm purchased 94,000 yards of material during November at a cost of $113,500. 2. Direct labor during November amounted to $117,960. According to payroll records, production employees were paid $12.00 per hour. 3. There was no work in process on November 1. During November, lots 22 and 23 were completed. All material was Issued for lot 24, which was 70 percent completed as to direct labor. 4. The standard costs for a box of six blouses are as follows: Direct material Direct labor Production overhead 26 yards at 3 hours at 3 hours at $ 1.20 per yard $11.40 per hr. $10.00 per hr. $31.20 34.20 30.00 Standard cost per box $95.40 3. Prepare journal entries to record each of the following events. (If no entry is required for a transaction/event, select "No Journal entry required" In the first account fleld. Round your final answers to the nearest whole dollar amount.) . Purchase of material. . Incurrence of direct-labor cost. Addition of direct-material and direct-labor cost to Work-In-Process Inventory. Recording of direct-material and direct-labor varlances. View transaction list Journal entry worksheet < 1 2 3 Record the purchase of direct material on account and the direct-material purchase price variance. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit 7 Record entry Clear entry View general journal 3. Prepare journal entries to record each of the following events. (If no entry is required for a transaction/event, select "No Journal entry required" In the first account fleld. Round your final answers to the nearest whole dollar amount.) Purchase of material. Incurrence of direct-labor cost. Addition of direct-material and direct-labor cost to Work-In-Process Inventory. Recording of direct-material and direct-labor variances. View transaction list Journal entry worksheet < 1 2 3 Record the addition of direct-material cost to work-in-process inventory and the direct-material quantity variance. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Direct-labor rate variance Direct-labor efficiency variance > 13 3. Prepare journal entries to record each of the following events. (If no entry is required for a transaction/event, select "No Journal entry required" In the first account fleld. Round your final answers to the nearest whole dollar amount.) . Purchase of material. B . Incurrence of direct-labor cost. . Addition of direct-material and direct-labor cost to Work-In-Process Inventory. Recording of direct-material and direct-labor variances. View transaction list Journal entry worksheet < 1 2 3 Record the addition of direct-labor cost to work-in-process inventory and the direct-labor variances. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit