Products Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product.

Direct materials (6pounds at $1.50per pound)	$9.00
Direct labor (1hours at $12.00per hour)	$12.00

During the month of April, the company manufactures150units and incurs the following actual costs.

Direct materials purchased and used (930pounds)	$1,488
Direct labor (160hours)	$1,904

Journalize the entries to record the materials and labor variances

Account Titles and Explanation	Debit	Credit
(To record materials price variance)
(To record materials quantity variance)
(To record labor price variance)
(To record labor quantity variance