I am needing help with this last part of this homework problem for my managerial accounting class -- any help is appreciated.

Check my Howard Company has established the following standards: Direct materials: 1.0 pounds at $4.40 Direct labor: 1.8 hours at $6 per hour Additional information was extracted from the accounting records: Actual production: 25,000 completed units Direct materials purchased: 30,000 pounds at $4.20, or $126,000 Direct materials consumed: 28,000 pounds Actual labor incurred: 44,000 hours at $5.8, or $255,200 Direct-labor rate variance: $43,800 favorable Direct-labor efficiency variance: $29,000 unfavorable Assume that the company computes variances at the earliest point in time. Required: a. What is the amount of Direct Material Purchase Price Variance? b. Prepare the journal entry to record the usage of direct materials. c. Prepare the journal entry to record the incurrence of direct labor costs. Complete this question by entering your answers in the tabs below. Reg a Reg b and c Prepare the journal entry to record the usage of direct materials and the incurrence of direct labor cost. transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record journal entries to record the incurrence of direct labor costs. Check my work Reqa Req band c Prepare the tournal entry to record the usage of direct materials and the incurrence of direct labor cost transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record journal entries to record the incurrence of direct labor costs. Note: Enter debits before credits. Transaction Debit 270,000 Credit General Journal Work-in-process inventory Direct-labor efficiency variance Direct-labor rate variance Wages payable | Record entry Clear entry View general journal I