please help me with the journal entries

Apollo Sports manufacturers fabric tents. The poles are purchased from a vendor, so the only part manufactured is the actual fabric tent.
The company uses a standard cost system based on manufacturing 5,000 tents per month. Overhead is applied on a per-unit basis. In May,
4,840 tents were produced. Management has a policy that all variances greater than 3% from standard should be investigated. Standard and
actual costs are listed below:
	Standard
Direct material	18 yards at $3.20 per yard
Direct labor	6.5 hours at $16.00 per hour
Overhead applied	$12.00 per tent
	Actual
Direct material	86,550 yards at $3.25 per yard
Direct labor	32,100 hours at $15.80 per hour
Actual overhead	$56,750
Instructions:
1. Compute the total, price, and quantity variances for both materials and labor.
State if each variance is favorable or unfavorable.
2. Compute the total, volume, and budget overhead variances. State if favorable
or unfavorable.
3. Prepare journal entries for the application of overhead, the actual overhead,
and to record variances and close the overhead account. Note that on the actual
overhead, you will not have individual expense account amount, so just list
"various" for the expense accounts.
4. Always label all of your work.
SOLUTION: