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Barley Hopp had the following actual results last year: Required: 1 \& 2. Prepare the joumal entries to record the direct materials, direct labor and related variances for Barley Hopp. Assume th company purchases direct materials as needed and does not maintain any ending inventories. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Journal entry worksheet Record the entry for direct materials costs and variances. Note: Enter debits before credits. Journal entry worksheet Record the entry for direct labor costs and variance. Note: Enter debits before credits