this are the requirements that i have completed. I just need help with the journal entries.

Book Direct Materials, Direct Labor and Overhead Variances, Journal Entries Algers Company produces diy fertilizer. At the beginning of the year, Algers had the following standard cost sheet: Direct materials (sis. $2.60) $13.00 Direct labor (0.75 hr. $18.00) 13.50 Fixed overhead (0.75 h 54,00) 3.00 Variable overhead (0.75 he $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 b. Direct materials purchased: 275,000 pounds at $2.50 per pound Direct materials used: 270,200 pounds d. Direct labor: 40,100 hours at $17.95 per hour e Fixed overhead: $161,800 1 Variable overhead: $121,900 Required: 1. Compute price and usage variances for direct materials. MPV $1 27,500 Favorable MUV $ 13,520 Unfavorable 2. Compute the direct labor rate and labor efficiency variances. Labor Rate Variance 2,005 Favorable Labor Efficiency Variance $ 6,300 Unfavorable 3. Compute the fixed overhead spending and volume variances. Spending Variance 200 Favorable Volume Variance 3,000 Unfavorable 4. Compute the variable overhead spending and efficiency variances. Spending Variance 1,600 M Unfavorable Efficiency Variance 1,050 Unfavorable 5. Prepare journal entries for the following: a. The purchase of direct materials b. The issuance of direct materials to production (Work in Process) c. The addition of direct labor to Work in Process d. The addition of overhead to Work in Process e. The incurrence of actual overhead costs If an amount box does not require an entry, leave it blank