Refer to the information in PA9-1 for Barley Hopp.

Number of units produced and sold .... 110,000

Number of pounds of clay used ...... 178,200

Cost of clay ............. $ 267,300

Number of labor hours worked ..... 150,000

Direct labor cost .........$2,025,000

Variable overhead cost ........ $ 200,000

Fixed overhead cost ........ $ 270,000

Required:

Prepare the journal entry to record the following for Barley Hopp:

1. Direct materials costs and related variances. Assume the company purchases raw materials as needed and does not maintain any ending inventories.

2. Direct labor and related variances.

3. Variable overhead costs and related variances.