Metro Fashions, Inc., manufactures women's blouses of one quality, which are produced in lots to fill each special order. Its customers are department stores in various cities Metro Fashions sews the particular stores' labels on the blouses. During November the company worked on three orders, for which the month's job-cost records disclose the following data Material Used (yards) 26,510 41,500 30,865 Lot Number Boxes in Lot Hours Worked N42 N43 N44 1,200 1,900 1,400 4,760 7,630 5,060 The following additional information is available: 1. The firm purchased 90,000 yards of material during November at a cost of $109,300 2. Direct labor during November amounted to $226,850. According to payroll records, production employees were paid $13 per hour. 3. There was no work in process on November 1. During November, lots N42 and N43 were completed. All material was issued for lot N44, which was 90 percent completed as to conversion (i.e., direct labor and overhead) 4. The standard costs for a box of six blouses are as follows: Direct material Direct labor Production 22 yards at $ 1.20 26.40 50.00 4 hours at $12.50 4 hours at $13.00 52.00 overhead Standard cost per $128.40 3. Prepare journal entries to record each of the following events. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Purchase of material. b. Incurrence of direct-labor cost. c. Addition of direct-material and direct-labor cost to Work-in-Process Inventory. d. Recording of direct-material and direct-labor variances Journal entry worksheet 2 Record the purchase of direct material on account and the direct-material purchase price variance Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet Record the addition of direct-material cost to work-in-process inventory and the direct-material quantity variance. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal Journal entry worksheet 2 Record the addition of direct-labor cost to work-in-process inventory and the direct-labor variances. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal