Plz ignore the questions in the second picture.

the questions are in the first pic and the information is in the second pic.

Thank u :)

2. e Total amounts of direct-material and direct-labor cost transferred to Finished-Goods Inventory during November. f. The total amount of direct-material and direct-labor cost in the ending balance of Work-in- Process Inventory at the end of November. Prepare journal entries to record the following: Purchase of raw material. Adding direct material to Work-in-Process Inventory. Adding direct labor to Work-in-Process Inventory. Recording of variances. Aquafloat Corporation manufactures rafts for use in swimming pools. The standard cost for material and labor is $89.20 per raft. This Includes 8 kilograms of direct material at a standard cost of $5.00 per kilogram, and 6 hours of direct labor at $8.20 per hour. The following data pertain to November Work-in-process inventory on November 1: none. Work-in-process inventory on November 30: 800 units (75 percent complete as to labor, material is issued at the beginning of processing) Units completed: 5,600 units. Purchases of materials: 50,000 kilograms for $249,250. Total actual labor costs: $300,760. Actual hours of labor: 36,500 hours Direct-material quantity variance: $ 1.500 unfavorable. Required: 1. Compute the following amounts. a treet-taborrate variance for November 6. Direct-leber efficiency variance for November Actorat kilograms of material used in the production process during November de Acterat price parc per kilogram of direct materia November e Total amounts of direct-material and direct-labor cost transferred to Finished-Goods Inventory during November The total amount of direct-material and direct-labor cost in the ending balance of Work-in-Process Inventory at the end of November. 2. Prepare journal entries to record the following: a. Purchase of raw material and rate variance. b. Adding direct material to Work-in-Process Inventory and efficiency variance, c. Adding direct labor to Work-in-Process Inventory and labor variances