- Kindly please help me with part C.

and help me please with Part B in this question. thanks!

DM variances In November, DayTime Publishing Company's costs and quantities of paper consumed in manufacturing its annual collegiate calendar were as follows: Actual unit purchase price $0.13 per page Standard unit price $0.14 per page Standard quantity for good production 156,640 pages Actual quantity purchased during November 184,000 pages 160,000 pages Actual quantity used in November a. Calculate the total cost of purchases for November. $ 23,920 b. Compute the material price variance (based on quantity purchased). Note: Do not use a negative sign with your answer. Note: Round your final answers to the nearest whole dollar. $ 184,000 Favorable c. Calculate the material quantity variance, Note: Do not use a negative sign with your answer. Note: Round your final answers to the nearest whole dollar. $ 0 Unfavorable DL variances; journal entries Information on Hanley's direct labor costs for January is as follows: Actual direct labor rate $7.50 Standard direct labor hours allowed Actual direct labor hours 23,400 26,000 $14,300 Favorable Labor rate variance a. Compute the standard direct labor rate in January. $ 8.05 b. Compute the labor efficiency variance in January. Note: Do not use a negative sign with your answer. Labor efficiency variance $ 0 Unfavorable A C. Prepare the journal entry to accrue direct labor cost and to record the labor variances for January. Note: Record any multiple debits or any multiple credits in alphabetical order by account name. Debit Credit 0 20,930 188,370 0 Account Labor Efficiency Variance Work in Process Inventory Labor Rate Variance Wages Payable To record labor variances 0 14,300 195,000 0