this are the requirements that i completed.

i just need help with the journal entries.

eBook Direct Materials, Direct Labor, and Overhead Variances, Journal Entries Algers Company produces dry fertilizer. At the beginning of the year, Algers had the following standard cost sheet: Direct materials (5 lbs. @ $2.60) $13.00 Direct labor (0.75 hr $18.00) 13.50 Fixed overhead (0.75 hr @ $4.00) 3.00 Variable overhead (0.75 hr. $3.00) 2.25 Standard cost per unit $31.75 Algers computes its overhead rates using practical volume, which is 54,000 units. The actual results for the year are as follows: a Units produced: 53,000