Variances and Journal Entries $(0\mathrm{.}5$ hour$)$; and variable overhead, $$3\mathrm{.}80($based on direct labor hours$).$ Budgeted fixed overhead is $$54,000.$ separate journal entry to record the use of raw materials in production. Record these entries using standard costs and include the appropriate materials variances.

$\backslash$table$[[$General Journal$],[$Description$,,$Debit,Credit$],[,$~~$,0,0],[$Materials price variance,,$0,0],[,**,0,0],[$To record the purchase of direct materials$],[,**,0,0],[,**,0,0],[$Materials inventory,,$0,0],[$To record the use of direct materials,,,$]]$

b$.$ Assuming employees worked $8,900$ direct labor hours at an average hourly rate of $$11\mathrm{.}50,$ prepare a journal entry to record actual costs, standard costs, and any labor variances.

$\backslash$table$[[$General Journal$],[$Description$,,$Deblt,Credlt$],[$Work in process inventory,,$0,0],[,,0,0],[,,0,0]]$