I only need the journal entries for "Req C - Part A" and "Req D - Part A". Everything else is already done and correct. Please make sure they are correct as I only have one attempt left. Thank you!

Cook Company processes and packages frozen seafood. The year just ended was Cook's first year of business and they are preparing financial statements. The immediate issue facing Cook is the treatment of the direct labor costs. Cook set a standard at the beginning of the year that allowed two hours of direct labor for each unit of output. The standard rate for direct labor is $44 per hour. During the year, Cook processed 63,400 units of seafood for the year, of which 5,072 units are in ending finished goods. (There are no work-in- process inventories). Cook used 132,000 hours of labor. Total direct labor costs paid by Cook for the year amounted to $5,127,500. Required: a. & b. What was the direct labor price variance and the direct labor efficiency variance for the year? c. Assume Cook writes off all variances to Cost of Goods Sold. Prepare the entries Cook would make to record and close out the variances. d. Assume Cook prorates all variances to the appropriate accounts. Prepare the entries Cook would make to record and close out the variances. Complete this question by entering your answers in the tabs below. Req A and B ReqC Reg D What was the direct labor price variance and the direct labor efficiency variance for the year? (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) $ Direct labor price variance Direct labor efficiency variance 680,500F 228,800U $ Req A and B Reqc Reg D Assume Cook writes off all variances to cost of Goods Sold. Prepare the entries Cook would make to record and close out the variances. (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 Record the purchase and use of 132,000 hours of direct labor at an actual cost of $5,127,500 and the transfer to work in process at a standard cost of $44 per hour Note: Enter debits before credits. General Journal Debit Credit Event 1 Record entry Clear entry View general journal Req A and B Reg C Reg D Assume Cook prorates all variances to the appropriate accounts. Prepare the entries Cook would make to record and close out the variances. (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 Record the purchase and use of 132,000 hours of direct labor at an actual cost of $5,127,500 and the transfer to work in process at a standard cost of $44 per hour Note: Enter debits before credits. General Journal Debit Credit Event 1 Record entry Clear entry View general journal Record the closure of direct labor cost variances to Cost of Goods Sold and Finished Goods Inventory. Note: Enter debits before credits. Credit Event 2 Debit 680,500 General Journal Direct labor price variance Direct labor efficiency variance Cost of goods sold Finished goods inventory 228,800 415,564 36,136 Record entry Clear entry View general journal