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Exercise 23-22 Your answer is partially correct. Try again. Levine Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product. Direct materials (6 pounds at $3.00 per pound) Direct labor (6 hours at $14.00 per hour) During the month of April, the company manufactures 150 units and incurs the following actual costs Direct materials purchased and used (930 pounds) Direct labor (930 hours) Journalize the entries to record the materials and labor variances. (Credit account titles are automatically indented when amount is entered. Do not indent $18.00 $84.00 $2,976 $12,834 manually. Round answers to O decimal places, e.g. 125.)