Levine Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product.

Direct materials (7pounds at $2.30per pound)	$16.10
Direct labor (3hours at $12.00per hour)	$36.00

During the month of April, the company manufactures250units and incurs the following actual costs.

Direct materials purchased and used (1,790pounds)	$4,296
Direct labor (780hours)	$9,048

Journalize the entries to record the materials and labor variances.