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E11-31A (similar to) Question Help FlowerMate is a manufacturer of large flower pots for urban settings. The company has these standards: (Click the icon to view the standards.) Last month, the company reported the following actual results for the production of 1,600 flower pots: B (Click the icon to view the actual results.) (Click the icon to view related variances.) Assume the company uses a standard cost accounting system. Requirements 1. Record CenterWare's direct material and direct labor journal entries. 2. Record Center Ware's journal entries for manufacturing overhead, including the entry that records the overhead variances and closes the Variable and Fixed Manufacturing Overhead account. 3. Record the journal entries for the completion and sale of 1,600 flower pots, assuming FlowerMate sold (on account) all of the flower pots at a sales price of $510 each. (There were no beginning or ending inventories.) Requirement 1. Record CenterWare's direct material and direct labor journal entries. (Record debits first, then credits. Exclude explanations from any journal entries. Abbreviations used: DM = Direct materials, DL = Direct labor) Let's start by recording the entry for the purchase of raw materials. Data Table Journal Entry Date Accounts Debit Credit Direct materials (resin). 9 pounds per pot at a cost of $4.00 per pound 3.0 hours at a cost of $12.00 per hour Direct labor. Standard variable manufacturing overhead rate Budgeted fixed manufacturing overhead Standard fixed MOH rate... $4.00 per direct labor hour $60,400 $13.00 per direct labor hour (DLH) Print Done Choose from any list or enter any number in the input fields and then click Check Answer. ? 9 parts Clear All Check Answer remaining -X Data Table Direct materials Purchased 15,860 pounds at a cost of $4.50 per pound; used 15,360 pounds to produce 1,600 pots Direct labor. Worked 3.4 hours per flower pot (5,440 total DLH) at a cost of $11.00 per hour Actual variable manufacturing overhead..... $4.50 per direct labor hour for total actual variable manufacturing overhead of $24,480 Actual fixed manufacturing overhead .. $60,000 Standard fixed manufacturing overhead allocated based on actual production $62,400 Print Done i Data Table $ 7,930 U $3,840 U $5,440 F $7,680 U Direct materials price variance Direct materials quantity variance Direct labor rate variance Direct labor efficiency variance Variable overhead rate variance Variable overhead efficiency variance Fixed overhead budget variance Fixed overhead volume variance $2,720 U $2,560 U $400 F $2,000 F Print Done