I am dealing with the following problem and cannot get #2b: Trueform Products, Inc., produces a broad line of sports equipment and uses a standard cost system for control purposes. Last year the company produced 4,900 varsity footballs. The standard costs associated with this football, along with the actual costs incurred last year, are given below (per football):

Standard

CostActual

CostDirect materials:Standard: 4.2 feet at $3.30 per foot$13.86Actual: 4.7 feet at $3.20 per foot$15.04Direct labor:Standard: 1.60 hours at $5.00 per hour8.00Actual: 1.40 hours at $5.60 per hour7.84Variable manufacturing overhead:Standard: 1.60 hours at $2.00 per hour3.20Actual: 1.40 hours at $2.70 per hour3.78Total cost per football$25.06$26.66

The president was elated when he saw that actual costs exceeded standard costs by only $1.60 per football. He stated, "I was afraid that our unit cost might get out of hand when we gave out those raises last year in order to stimulate output. But it's obvious our costs are well under control."There was no inventory of materials on hand to start the year. During the year, 23,030 feet of materials were purchased and used in production.

Prepare journal entries to record all activity relating to direct materials for the year.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

The homework is done in McGraw Hill Connect - My first three journal entries and values are correct - Raw Material; Raw Material Price Variance and Accounts Payable. The check work function states the problem is incorrect - I have entered WIP; Material Quantity Variance and Raw Materials as the next 3 entries - all three are showing incorrect. I painstaking went through each category that was available and entered and each showed incorrect with no other categories to choose from. The problem indicates 3 more journal entries and values are needed to complete the problem! I am stumped and could use some help.

Thank you!!!!