Rip Tide Company manufactures surfboards. Its standard cost information follows: Rip Tide has the following actual results for the month of June: Required: 1 \& 2. Prepare the journal entries to record the direct materials, direct labor costs and related variances for Rip Tide. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations and round your final answers to nearest dollar amount. Journal entry worksheet B > Record the entry for direct materials costs and variances. Note: Enter debits before credits