Requirements 1. Record GardenScapes' direct materials and direct labor journal entries. 2. Record GardenScapes journal entries for manufacturing overhead, including the entry that records the overhead variances and closes the Manufacturing Overhead account. 3. Record the journal entries for the completion and sale of 1,100 flower pots assuming GrandScapes sold (on account) all of the flower pots at a sales price of $450 each. (There were no beginning or ending inventories.)