I am having some trouble figuring out the problem below:

Standard Products Company recognizes variances from standards at the earliest opportunity, and the quantity of direct materials purchased is equal to the quantity used. the following information is available for the most recent month. Assume the allocation base for fixed overhead costs is the number of units.

Here is the information given to me:

Direct Materials Direct Labor

Standard quantity/unit 6.00lbs 2.5 hrs

Standard Price/lb or hr $8.10/lb $8.00/hr

Actual quantity/unit 6.25 lbs 2.8 hrs

Actual Price/ lb or hr $8.00/lb $7.50/hr

Price variance $562.50 F $1,260.00 F

Quantity/ Efficiency variance $1,822.50 U $2,160.00 U

Static budget volume 800 units

Actual volume 900 units

Actual overhead cost $11,000

Standard variable overhead cost $5/unit

Standard fixed overhead cost $5,600

Overhead flexible budget variance $900 U

Production volume variance $700 F

I need to journalize the direct labor costs incurred and the assignment of direct labor to work in process inventory, including the related variances.