In reviewing activity for July, the controller of Mathis, Inc., collected the following data concerning direct materials.

Actual production		103,000	units
Direct materials purchased (actual)	$	1,642,800
Standard cost of materials purchased		1,554,000
Standard direct materials costs per unit produced		14
Standard price times actual amount of materials used		1,405,950

Assume that Mathis Company had no beginning finished goods inventory and only produced one product. Mathis sold 90,640 units during the period.

Required: a. Assume Mathis writes off all variances to Cost of Goods Sold. Prepare the entries Mathis would make to record and close out the variances. b. Assume Mathis prorates all variances to the appropriate accounts. Prepare the entries Mathis would make to record and close out the variances.

Required A Assume Mathis prorates all variances to the appropriate accounts. Prepare the entries Mathis would make to record and close out the variances.

No	Event	General Journal	Debit	Credit
A	1	Cost of goods sold
		Direct materials price variance
		Direct materials efficiency variance
B	2	Direct materials price variance
		Direct materials efficiency variance
		Cost of goods sold
C	3	Work-in-process inventory
		Cost of goods sold

Required B

Assume Mathis prorates all variances to the appropriate accounts. Prepare the entries Mathis would make to record and close out the variances.

No	Event	General Journal	Debit	Credit
A	1	Direct materials efficiency variance
		Direct materials price variance
		Cost of goods sold
B	2	Cost of goods sold
		Work-in-process inventory
		Finished goods inventory
		Direct materials inventory
C	3	Cost of goods sold
		Work-in-process inventory
		Finished goods inventory
		Direct materials efficiency variance

My journal entries are incorrect. Furthermore, there is no option for direct labor. wages payable and work in process-inventory are there but i'm using them wrong