Variances and Journal Entries

Jacobs accounts for all inventories and cost of goods sold at standard cost and records each variance in a separate account. The following data relate to May when $17,700$ finished units were produced. Record these entries using standard costs and include the appropriate materials variances.

$\backslash$table$[[$General Journal$],[$Description$,\backslash$table$[[$Debit$],[138,000$

I JUST NEED HELP WITH THE X$\text{'}$S AT THE BOTTOM PLEASE EXPLAIN HOW YOU GOT YOUR ANSWER