Requirement 6. Journalize the usage of direct materials and the assignment of direct labor, including the related variances. (Record debits first, then credits. Exclude explanations from any journal entries.) First journalize the purchase of direct materials, including the related variance. - X Data Table Journal Entry Accounts Debit Credit $ 12.30 Raw Materials Inventory DM Price Variance 18.60 Accounts Payable Direct materials (3.0 sq ft x $4.10 per sq. ft) Direct labor (2.0 hours x $9 30 per hour) Manufacturing overhead. Variable (2.0 hours * $0.66 per hour) $ 1.32 4.20 5.52 Journalize the usage of direct materials, including the related variance. Fixed (20 hours x $2.10 per hour) $36.42 Journal Entry Total standard cost per jacket Accounts Debit Credit Fixed overhead in total was budgeted to be $64,200 for each month. Work in Process Inventory DM Quantity Variance Raw Materials Inventory Actual for November of the current year include the following a. Actual production was 13,700 jackets b. Actual direct materials used was 2.60 square feet per jacket at an actual cost of $4.20 per square foot (Assume the direct materials purchased is the same as the direct materials used.) c. Actual direct labor usage of 25 200 hours for a total cost of $239,400. d. Actual fixed overhead cost was $53.634 while actual variable overhead cost was $17,640 Choose from any list or enter any number in the input fields and then continue to the next question. ma Journalize the direct labor costs, including the related variances. (Record both direct labor variances by preparing a single compound entry) Journal Entry Date Accounts Debit Credit Work in Process Inventory DL Rate Variance DL Efficiency Variance Wages Payable Choose from any list or enter any number in the input fields and then continue to the next