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. Letter e n beginning or ending inventories.) Start by recording the entry for the completion of 71,000 bottles. Next, record the sale of 71,000 bottles. Begin with the entry to transfer the costs of the merchandise that was sold. The last entry we must record is for the sales revenue for 71,000 bottles