Journalize the entries to record the materials and labor variances.

Exercise 11.22 Levine Inc, which produces a single product, has prepared the following standard cust sheet far one unit of the product. Direct maierials {6 pounds at $2.30 per pound) $16.30 Direct labor (6 hours at $13.00 per hour) $78.00 During the month of April, the company manufactures 190 units and Incurs the followmg actual costs. Direct materials purchased and used {1,210 pounds) $3,509 Direct labor (1,170 hnurs) $14,976 Jaurnalize the entries to record the materials and labor variances. (Credit awn! ries are \"(criminally indented when amnt is entered. Do not indent manually. mud answers to 0 decimal places, e.g. 125.) AccnllntTi'Ii and Explanatim Ddxit Credit (T a retard rnata'ids puke Iarianm) (To record materials quantityueriame] (T a record labw price variance) (To record labor quavltyvariance]