please help to solve these questions for the areas that are red (means wrong) and not completed (the bottom)

Direct Materials, Direct Labor, and Overhead Variances, Journal Entries Algers Company produces dry fertilizer. At the beginning of the year, Algers had the following standard cost sheet: Direct materials (5 lbs. @ $2.60) $13.00 Direct labor (0.75 hr. @ $18.00) 13.50 Fixed overhead (0.75 hr. @ $4.00) 3.00 Variable overhead (0.75 hr. @ $3.00) 2.25 Standard cost per unit $31.75 Algers computes its overhead rates using practical volume, which is 54,000 units. The actual results for the year are as follows: a. Units produced: 53,000 b. Direct materials purchased: 274,000 pounds at $2.50 per pound c. Direct materials used: 270,300 pounds d. Direct labor: 40,100 hours at $17.95 per hour e. Fixed overhead: $161,700 f. Variable overhead: $122,000 Required: 1. Compute price and usage variances for direct materials. MPV 27,400 Favorable MUV 13,780 Unfavorable 2. Compute the direct labor rate and labor efficiency variances. Labor Rate Variance 2,005 Favorable Labor Efficiency Variance 6,300 Unfavorable 3. Compute the fixed overhead spending and volume variances. Spending Variance 300 Favorable Volume Variance 3,000 Unfavorable 4. Compute the variable overhead spending and efficiency variances. Spending Variance 1,700 Unfavorable Efficiency Variance 1,050 Unfavorable 5. Prepare journal entries for the following: a. The purchase of direct materials b. The issuance of direct materials to production (Work in Process) c. The addition of direct labor to Work in Process d. The addition of overhead to Work in Process e. The incurrence of actual overhead costs If an amount box does not require an entry, leave it blank. Materials a. 712,400 Direct Materials Price Variance 27,400 Accounts Payable 685,000 b. Work in Process 689,000 Direct Materials Usage Variance 13,780 Materials 702,780 Work in Process C. 715,500 Direct Labor Efficiency Variance 6,300 Direct Labor Rate Variance 2,005 Wages Payable 719,795 d. Work in Process 278,250 Variable Overhead Control 119,250 Fixed Overhead Control 159,000 Variable Overhead Control e. 122,000 Fixed Overhead Control 161,700 Accounts Payable X 283,700 f. Prepare journal entries for the closing out of variances to Cost of Goods Sold. If an amount box does not require an entry, leave it blank. First, close direct materials and direct labor variances: Direct Materials Price Variance 27,400 Direct Labor Rate Variance 2,005 Direct Materials Usage Variance 6,300 X Direct Materials Price Variance X 13,780 X Cost of Goods Sold 9,325 Feedback Check My Work 5. f. The OH variances are disposed of by closing them to Cost of Goods Sold if they are not material or by prorating them among Work in Second, recognize the overhead variances: If an amount box does not require an entry, leave it blank. Feedback Check My Work Incorrect Third, close the overhead variances: Note: Close the variances with a debit balance first. For compound entries, if an amount box does not require an entry, leave it blank. 1111 will