A and B please

The cost analyst for Sheffer Systems collected the following data concerning direct materials: Actual production 36, 600 units Direct materials purchased (actual) $ 716, 900 Standard cost of materials purchased 721, 200 Standard direct materials costs per unit produced 17 Standard price times actual amount of materials used 636, 700 Assume that Sheffer Systems had no beginning finished goods or direct materials inventory and only produced one product. Sheffer sold 28,182 units during the period. Required: a. Assume Sheffer writes off all variances to Cost of Goods Sold. Prepare the entries Sheffer would make to record and close out the variances. b. Assume Sheffer prorates all variances to the appropriate accounts. Prepare the entries Sheffer would make to record and close out the variances. Complete this question by entering your answers in the tabs below. Required A Required B Assume Sheffer writes off all variances to Cost of Goods Sold. Prepare the entries Sheffer would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. View transaction list Journal entry worksheet