Refer to the data in Exercise 10–25, regarding Canandaigua Container Company. Prepare journal entries to:
In Exercise 10–25,
Canandaigua Container Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production- engineering staff and the controller.
Direct labor: Direct material:
Quantity, .25 hour ..... Quantity, 4 kilograms
Rate, $ 12 per hour .... Price, $.60 per kilogram
Actual material purchases amounted to 240,000 kilograms at $.62 per kilogram. Actual costs incurred in the production of 50,000 units were as follows:
Direct labor: ..... $ 158,600 for 13,000 hours
Direct material: ... $ 130,200 for 210,000 kilograms

1. Record the purchase of direct material on account.
2. Record the direct-material variances and add direct-material cost to Work-in-Process Inventory.
3. Record the direct-labor variances and add direct-labor cost to Work-in-Process Inventory.
4. Close these variances into Cost of Goods Sold.