please help to answer this question with a clear and correct answer. thank you.

Post Parts manufactures components used In audio and video systems. The year just ended was Post's first year of operations and they are preparing financial statements. The Immediate issue facing Post is the treatment of the direct labor costs. Post set a standard at the beginning of the year that allowed 0.25 hours of direct labor for each unit of output. The standard rate for direct labor is $48 per homar. During the year, the company produced 256,000 units. A count of the ending finished goods Inventory showed 15,360 units remaining in the warehouse. There are never any work-In-process inventorles at Post. Post used 61,285 hours of labor. Total direct labor costs for the year amounted to $3.089.700. Required: a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? c. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the varlances. d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out the varlances. Answer is not complete. Complete this question by entering your answers in the tabs below. Assume Post prorates all variances to the appropriate accounts. Prepare the entries Post would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field