Parker Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year is shown in the furst table from the image. Parker Plastic had actual results for the past year shown in the second table from the image. Required:

$1.$ Prepare Parker Plastic's journal entry to record direct materials costs and variances.

$2.$ Prepare Parker Plastic's journal entry for direct labor costs and variences.

$3.$ Prepare Parker Plastic's journal entry for variable overhead costs and variances.

$4.$ Prepare Parker Plastic's journal entry for fixed overhead costs and variances. Note: If no entry is required for a transaction $/$event$,$ select $"$ No Journal Entry Required $"$ in the first account field.