Green Angel Inc.'s direct labor cost information for April 2020 is as follows.

Standard Costs:

Units of Production: 7,600 units

Hours of Production: .75 hour

Wage Rate: $13.60 per hour

Actual Costs:

Units of Production: 7,600 units

Total Hours of Production: 5,900 hours

Wage Rate: $13.80 per hour

Prepare the journal entries to record standard costs, actual costs, and related variances for direct labor. (Hint: the related accounts include work-in-process, wages payable, rate variance, and efficiency variance) SHOW WORK PLEASE