Sweetwater Company manufactures two products, Mountain Mist and Valley Stream. The company prepares its master budget on the basis of standard costs. The following data are for March.

StandardsMountain MistValley StreamDirect materials29 ounces at $15 per ounce30 ounces at $16.50 per ounceDirect labor31 hours at $60 per hour32 hours at $75 per hourVariable overhead (per direct labor-hour)$48$52.50Fixed overhead (per month)$480,150$1,570,400Expected activity (direct labor-hours)32,01039,260Actual resultsDirect material (purchased and used)29,360 ounces at $13.50 per ounce34,600 ounces at $17.25 per ounceDirect labor30,640 hours at $60.75 per hour39,900 hours at $76.50 per hourVariable overhead$1,542,550$2,042,510Fixed overhead$432,135$1,554,000Units produced (actual)1,000 units1,200 units

Assume that the company carries no beginning or ending inventories. Sales in March totaled $3,280,000 for both products combined.

Required:

Prepare the journal entries to record the activity for the last month using standard costing. Assume that all variances are closed to Cost of Goods Sold at the end of the month.

I need help with the journal entries for Mountain Mist:

Record the actual costs of direct Materials incurred.

Record the actual costs of direct labor incurred.

Record the transfer of Variable overhead applied to work-in-process inventory.

Record the actual costs of variable overhead incurred.

Record the variable overhead applied to production and variances, if any.

Record the transfer of fixed overhead applied to work-in-process inventory.

Record the actual costs of fixed overhead incurred.

Record the fixed overhead applied to production and variances, if any.

and Valley Stream:

Record the actual costs of direct Materials incurred.

Record the actual costs of direct labor incurred.

Record the transfer of Variable overhead applied to work-in-process inventory.

Record the actual costs of variable overhead incurred.

Record the variable overhead applied to production and variances, if any.

Record the transfer of fixed overhead applied to work-in-process inventory.

Record the actual costs of fixed overhead incurred.

Record the fixed overhead applied to production and variances, if any.

Record the transfer of WIP inventory to finished goods. ( For Mountain Mist and Valley Stream)

Record the sale of all goods. ( For Mountain Mist and Valley Stream)

Record the cost of all goods. ( For Mountain Mist and Valley Stream)

and variances:

Record the disposition of variances.