very lost and confused please help

DL variances; journal entries Calista & Lane, CPAs, set the following standard for its inventory audit of Triumph Co.: 350 hours at an average hourly rate of $250. The firm actually worked 330 hours during the inventory audit process. The total labor variance for the audit was $3,500 unfavorable. a. Compute the total actual payroll. $ 86,001 X b. Compute the labor efficiency variance. Note: Do not use a negative sign with your answer. Labor efficiency variance $ 5,000 Favorable C. Compute the labor rate variance. Note: Do not use a negative sign with your answer. Labor rate variance $ 3,501 X Unfavorable d. Prepare the entry to assign labor costs to inventory, record the labor variances, and accrue payroll costs. Note: Record any multiple debits or any multiple credits in alphabetical order by account name. Cred X Account Labor Efficiency Variance Work in Process Inventory Labor Rate Variance Debit 5,000 * 86,001 % 0 3,5 Material Price Variance 0 87,5 To record labor variances d. Prepare the entry to assign labor costs to inventory, record the labor variances, and accrue payroll costs. Note: Record any multiple debits or any multiple credits in alphabetical order by account name. Credit x Account Efficiency Variance in Process Inventory vor Rate Variance Debit 5,000 x 86,001 0 0 O 3,501 * 87,500 * terial Price Variance - X O cord labor variances