Refer to the data in P10-66A. Journalize the usage of direct materials and the assignment of direct labour, including the related variances.
In P10-66A. Avanti manufactures embroidered jackets. The company prepares flexible budgets and uses a standard cost system to control manufacturing costs. The following standard unit cost of a jacket is based on the static budget volume of 14,000 jackets per month:

Data for November of the current year include the following:
a. Actual production was 13,600 jackets.
b. Actual direct materials usage was 2.70 m2 per jacket at an actual cost of $4.15 per m2.
c. Actual direct labour usage of 24,480 hours cost $235,008.
d. Total actual overhead cost was $79,000.

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$12.00 Direct materials (3.0 m2 x $4.00 per m2) Direct labour (2 hours x $9.40 per hour)... Manufacturing overhead: 18.80 Variable (2 hours x $0.65 per hour) Fixed (2 hours x $2.20 per hour) ..$1.30 ...4 4.40 5.70 $36.50