Requirements Paper size Use a standard cost accounting system to do the following: 1. Record Earthern Ware's direct materials and direct labour journal entries. 2. Record Earthern Ware's 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 the 71,000 bottles, assuming Earthern Ware sold (on account) all of the 71,000 bottles at a sale price of $8.30 each. (There were no beginning or ending inventories.) The company has these standards: Paper size Letter fixed manufacturing overhead rate is $2.85. Next, let's record the entry to allocate manufacturing overhead