Please help me correct and complete the tables for C and D

Company processes and packages frozen seafood. The year just ended was Cook's first year of business and they are preparing financial statements. The immediate issue facing Cook is the treatment of the direct labor costs. Cook set a standard at the beginning of the year that allowed two hours of direct labor for each unit of output. The standard rate for direct labor is $27 per hour. During the year, Cook processed 60,000 units of seafood for the year, of which 4,800 units are in ending finished goods. (There are no work-in-process inventories). Cook used 123,500 hours of labor. Total direct labor costs paid by Cook for the year amounted to $3,087,500. Required: a. & b. What was the direct labor price variance and the direct labor efficiency variance for the year?

Direct labor price variance	$247,000	F
Direct labor efficiency variance	$94,500	U

c. Assume Cook writes off all variances to Cost of Goods Sold. Prepare the entries Cook would make to record and close out the variances.

No	Event	General Journal	Debit	Credit
A	1	Work-in-process inventory	247000 incorrect	not attempted
		Direct labor efficiency variance	not attempted	945000 incorrect
		Direct labor price variance	not attempted	152500 incorrect
B	2	Direct labor price variance	not attempted	not attempted
		Cost of goods sold	not attempted	not attempted
		Direct labor efficiency variance	not attempted	not attempted

d. Assume Cook prorates all variances to the appropriate accounts. Prepare the entries Cook would make to record and close out the variances.

No	Event	General Journal	Debit	Credit
A	1	Work-in-process inventory	247,000 incorrect	not attempted
		Direct labor efficiency variance	not attempted	94,500 incorrect
		Direct labor price variance	not attempted	140,300 incorrect
		Wages payable	not attempted	12,200 incorrect
B	2	Direct labor price variance	not attempted	not attempted
		Cost of goods sold	not attempted	not attempted
		Direct labor efficiency variance	not attempted	not attempted
		Finished goods inventory	not attempted	not attempted