the standard cost as computed in E-8-10 is $24

I need help with E8-11. Any help will be great. Please provide the calculations too.

E8-11 Making journal entries Assume that during the month of April the production report of Algonquin Adhesives Inc. in E8-10 revealed the following information: Units produced during the month 21,000 Direct labor hours for the month 41,000 Materials purchased (in pounds) 130,000 Materials used in pounds). 125,000 Labor rate per hour $10.04 Materials cost per pound. $1.98 Make journal entries to charge materials (use the materials pur- chase price variance) and labor to Work in Process. (Remember to retrieve the standard costs from E8-10 before solving this exercise.)