How to calculate the cost of goods sold here

Barley Hopp had the following actual results last year: Required: 1 \& 2. Prepare the journal entrles to record the direct materlals, direct labor and related varlances for Barley Hopp. Assume the company purchases direct materlals as needed and does not maintain any ending Inventorles. (Do not round your Intermedlate calculations. If no entry is required for a transaction/event, select "No Journal Entry Required" In the first account fleld.) Journal entry worksheet