Parker Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Parker Plastic had the following actual results for the past year: ired: I. 2., 3., \& 4. Prepare the journal entry to record Parker Plastic's direct materials, direct labor, variable overhead, and fixed overhead osts and related variances. Assume the company purchases raw materials as needed and does not maintain any ending inventories. For fixed overhead transactions, assume overhead is applied based on budgeted production. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Journal entry worksheet B Record entry for direct materials costs and variances. Notei Rnter debits before creditt. Journal entry worksheet Record entry for direct labor costs and variances. Note: Enter debits before credits. Journal entry worksheet Record the entry for variable overhead costs and variances. Note: Enter debits before credits. Journal entry worksheet Record the entry for fixed overhead costs and variances. Note: Enter debits before credits