Refer to the data in P10-73B. Journalize the usage of direct materials and the assignment of direct labour, including the related variances.
In P10-73B. Preston 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 13,800 jackets per month:

Data for November of the current year include the following:
a. Actual production was 13,400 jackets.
b. Actual direct materials usage was 2.80 m2 per jacket at an actual price of $4.00 per m2.
c. Actual direct labour usage of 24,600 hours cost $223,860.
d. Total actual overhead cost was $83,000.

Direct materials (3.0 m2 x $3.90 per m2) Direct labour (2 hours x $9.00 per hour) Manufacturing overhead: $11.70 18.00 Variable (2 hours x $0.67 per hour) Fixed (2 hours x $2.40 per hour) $1.34 6.14 $35.84 4.80 Total cost per jacket