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Dock Guard, which uses a standard cost accounting system, manufactured 230,000 boat fenders during the year, using 1,480.000 m of extruded vinyl purchased at $1.25 per metre. Production required 4.500 direct labour hours that cost $15.00 per hour. The materials standard was 6 m of vinyl per fender at a standard cost of $1.40 per metre. The labour standard was 0.023 direct labour hour per fender, at a standard cost of $14.50 per hour. (Click the icon to view related variances.) Make the journal entries to record the purchase and use of direct materials and direct labour made by Dock Guard. Begin with the entry to record the purchase of materials. (Record debits first, then credits. Explanations are not required.) Journal Entry Accounts Date Debit Credit Variances Direct materials price variance Direct materials efficiency variance Direct labour price variance Direct labour efficiency variance S222.000 F $140.000 u $2.250 U $11.455 F Next, record the use of direct materials. Journal Entry Date Accounts Debit Credit Print Done Now record the accumulation of direct labour cost. Now record the accumulation of direct labour cost. Journal Entry Date Accounts Debit Credit Finally, record the entry to assign direct labour costs to the inventory. Journal Entry Date Accounts Debit Credit Dock Guard, which uses a standard cost accounting system, manu cost $15.00 per hour. The materials standard was 6 m of vinyl per fe : (Click the icon to view related variances.) Make the journal entries to record the purchase and use of direct ma Accounts Payable Direct Labour Efficiency Variance Direct Labour Price Variance Next, record the Direct Materials Efficiency Variance Direct Materials Price Variance Manufacturing Wages Date Raw Materials Inventory Wages Payable Work in Process Inventory Choose from any list or enter any number in the input fields and then Save for Later Type here to search O