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Requlred Informatlon

$[$The following information applies to the questions displayed below.$]$

Saskatchewan Can Company manufactures recyclable soft$-$drink cans. A unit of production is a case of $12$ dozen cans. The following standards have been set by the production$-$engineering staff and the controller.Actual materlal purchases amounted to $147,600$ kllograms at $$0\mathrm{.}425$ per kilogram. Actual costs incurred in the production of $18\mathrm{.}000$ units were as follows:Dinect labor:$$22,338$ for $3,060$ hoursbirect material:$$55,845$ for $131,490$ kilograms

Requlred:

Prepare the following Journal entries.

Note: If no entry Is requlred for a transaction$/$event$,$ select $"$No journal entry requlred" In the first account fleld. Do not round Intermedlate calculations.

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Journal entry worksheet

$2$

$(3.$

$4$

Record the closing of the direct$-$material and direct$-$labor variances to cost of goods sold.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[4,$Cost of goods so d$,,],[$Direct$-$materlal purchase price var ance,,$],[$Direct$-$n$1$aterial cuantity variance,,$],[$Direct$-$labor rate vanance,,$],[$Direct$-$labor eficiency var ance,,$],[,,,],[,,,]]$