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The following direct materials variance analysis was performed for Brookman (Click tho icon to viow the matorials variance analysis Read the requirements Requirement 1. Record Brookman's direct materials journal entries. Assume purchases wene made on account. Degin by jounalizing the purchase of direct materials, inclading the related variance. (Prepare a single compound journal entry Record debits first, then crects Select the explanations on the last ine of the journal estry table) Date Accounts and Explanation Debit Credit Now, jounalize the usage of cirect materials, including the reiated variance (Prepare a single compound jounal entry Record debits fest, then aredts Select the explanations on the last ine of the journal entry table) Date Accounts and Explanation Debit Credit Requirement 2. Explain what management wil do with this variance information Itonough for Brookman's management to know that a variance ooourred. They why itocourred. Each of the diract materials variances will te hoose from any lat or enter any number in the input Selds and then continue to the next