Is this right? can you explain to me the journal entries why? thanks

9. Journalize the variances using the simplified method described in class for the Overhead. General order of JE should be all debits then credits; inventory first; variances should be price then efficiency unless debit/credit is different; liability last; variable overhead variances then fixed overhead. Apollo, Inc., manufactures a special fabric used in space suits. Apollo's actual activity for the past month follows: Actual results: Material purchased 18,000 meters @ $0.95 per meter Material used 9.500 meters Direct labor 2,100 hours @ $6.25 per hour Total manufacturing overhead $10,980 Production 500 units View transaction list View journal entry worksheet A B D E No S.No/Date Account Title Debit Credit 1 1 1 $18 24 16,200 900 2 The company's standard costs are detailed as follows: Direct material, 20 meters @ $0.90 per meter Direct labor, 4 hours @ $6.00 per hour Manufacturing overhead applied at five-sixths of direct labor cost (variable=$15, fixed = $5) Variable selling and administrative cost Fixed selling and administrative cost Total unit cost Raw materials inventory Direct materials price variance Accounts payable 3 17,100 201 12 4 5 2 2 16.660 $81 6 Work in process inventory Direct materials efficency variance Raw materials inventory 450 16.210 Standards have been computed based on a budgeted activity level of 2,400 direct labor hours per month. 7 8 9 3 3 12,000 U 10 525 Work in process inventory Direct labor price variance Direct labor efficiency variance Wages and salaries payable 11 600 12 13,125 Required: 1. Direct materials price variance: $ 900 2. Direct materials efficiency variance: $ 450||F 3. Direct labor price variance: 525 4. Direct labor efficiency variance: $ 600 | U 5. Variable overhead efficiency variance: $ 375 U 7. Fixed overhead volume variance: $ 500 U 8. Total overhead spending (price) variance: SL 105|| U 13 V 14 4 4 10,000 375 15 16 Work in process inventory Variable overhead efficency variance Fixed overhead volume variance Total overhead spending (price) variance Manufacturing overhead 500 105 17 18 10,980