need help finding the values for the two journal entry

Rip Tide Company manufactures surfboards. Its standard cost information follows: Rip Tide has the following actual results for the month of June: Required: 1\& 2. Prepare the Journal entries to record the direct materials, direct labor costs and related variances for Rip Tide. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations and round your final answers to nearest dollar amount. View transaction list Vlew joumal entry worksheet \begin{tabular}{|c|c|l|l|l|} \hline \multicolumn{1}{|c|}{ No } & Transaction & \multicolumn{1}{|c|}{ General Journal } & Debit & Credit \\ \hline & A & 1 & Direct Materials Price Variance & \\ \hline & & Cost of Goods Sold \\ \hline & Diroct Materials Quantity Variance & \\ \hline & Cash or Accounts Payable \\ \hline & B & 2 & Direct Labor Rate Variance \\ \hline & Cost of Goods Sold \\ \hline & Drect Labor Eficiency Variance \\ \hline & Cash or Acoounts Payable \\ \hline \end{tabular}