The following standard costs were developed for one of the products of Prosciutto Corporation:

STANDARD COST CARD PER UNIT
Materials: 4.5 feet x $13 per foot	$ 58.50
Direct labor: 8 hours x $10.10 per hour	80.80
Variable overhead: 8 hours x $8 per hour	64.00
Fixed overhead: 8 hours x $12 per hour	96.00
Total standard cost per unit	$299.30

The following information is available regarding the company's operations for the period:

Units produced:	11,000
Materials purchased:	56,000 feet @ $13.40 per foot
Materials used:	40,000 feet
Direct labor:	84,000 hours costing $840,000
Manufacturing overhead incurred:
Variable	$756,000
Fixed	$1,000,000

Budgeted fixed manufacturing overhead for the period is $960,000, and the standard fixed overhead rate is based on expected capacity of 80,000 direct labor hours.

Required:

f.	Calculate the variable manufacturing overhead efficiency variance.
g.	Calculate the fixed manufacturing overhead spending variance.
h.	Calculate the fixed manufacturing overhead volume variance.
i.	Prepare the journal entry for the purchase and usage of materials.
j.	Prepare the journal entry for direct labor.