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0.34 Direct Materials, Direct Labor, and Overhead Variances, Journal Entries Rand Company produces dry fertilizer. At the beginning of the year, Rand had the following standard cost sheet: Direct materials (8 lbs. @ $1.35) $10.80 Direct labor (0.15 hr. @ $18.00) 2.70 Fixed overhead (0.20 hr. @ $3.00) 0.60 Variable overhead (0.20 hr. @ $1.70) Standard cost per unit Overhead rates are computed using practical volume, which is 49,000 units. The actual results for the year are as follows: a. Units produced: 53,000 b. Direct materials purchased: 408,000 pounds at $1.32 per pound C. Direct materials used: 406,800 pounds d. Direct labor: 10,500 hours at $17.95 per hour e. Fixed overhead: $36,570 f. Variable overhead: $18,000 Required: $14.44 1. Compute price and usage variances for direct materials. s MPV Unfavorable 12,240 S MUV Favorable 23,220 2. Compute the direct labor rate and labor efficiency variances. Labor Rate Variance 525 Favorable Labor Efficiency Variance 45,900 Unfavorable 3. Compute the fixed overhead spending and volume variances. Spending Variance 7,170 Unfavorable Volume Variance 2,400 Favorable 4. Compute the variable overhead spending and efficiency variances. Spending Variance 150 Unfavorable Efficiency Variance 4,335 Unfavorable 5. Prepare journal entries for the following: e. The purchase of direct materials b. The issuance of direct materials to production (Work in Process) c. The addition of direct labor to Work in Process d. The addition of overhead to Work in Process 2. The incurrence of actual overhead costs f an amount box does not require an entry, leave it blank. a. Materials 550,800 Direct Materials Price Variance - 12,240 Accounts Payable 0 0 0 538,560 b. Work in Process 572,400 X 0 Direct Materials Usage Variance v 23,220 Materials 07 549,450 X 143,100 0 45,900 0 C. Work in Process Direct Labor Efficiency Variance Direct Labor Rate Variance Wages Payable 0 525 0 188,475 47,000 0 d. Work in Process Variable Overhead Control Fixed Overhead Control 0 18,020 X 0 31,800 e. Variable Overhead Control 18,000 0 Fixed Overhead Control 36,570 0 Various Accounts 0 54,570