I need part D answered only.

It was the end of the third quarter for Swifty Industries. There had been some discussion in prior quarters about best practices related to carrying ending inventory of its key DM, acetic acid, for making vinegar. Per established standards, 6.9 ounces of acetic acid at a budgeted price of $0.20 per ounce were needed for each gallon of vinegar (128 ounces). The new production manager wants to follow lean practices and buy only what is needed for production, while the former production manager preferred to keep some inventory on hand for emergencies. For the third quarter, 276,900 ounces of acetic acid were purchased on account and used to make 39,000 gallons of vinegar. The purchase price was $47,073.

Suppose the company had instead purchased 291,900 ounces of the DM at the same price per ounce as determined in part (b) but still used 276,900 ounces for production. Recalculate the DM price and efficiency variances. Record the journal entries for the purchase and use of DM under standard costing. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Using the details in part (c), assume there was a zero balance in the DM Inventory account to start the third quarter. What would the DM Inventory account balance be at the end of the quarter? How much acetic acid does that include? At what price per ounce? (Round amount per ounce to 2 decimal places, e.g. 15.25.) DM inventory balance $ Acetic acid in DM inventory ounces Swifty industries pay $ per ounce Suppose the company had instead purchased 291,900 ounces of the DM at the same price per ounce as determined in part (b) but still used 276,900 ounces for production. Recalculate the DM price and efficiency variances. Record the journal entries for the purchase and use of DM under standard costing. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Using the details in part (c), assume there was a zero balance in the DM Inventory account to start the third quarter. What would the DM Inventory account balance be at the end of the quarter? How much acetic acid does that include? At what price per ounce? (Round amount per ounce to 2 decimal places, e.g. 15.25.) DM inventory balance $ Acetic acid in DM inventory ounces Swifty industries pay $ per ounce