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Problem 10-46 Direct-Material Variances; Journal Entries (Appendix) (LO 10-1, 10-3, 10-9) Rocky Mountain Camping Equipment, Inc., has established the following direct-materlal standards for its two products. During March, the company purchased 5,200 yards of tent fabric for its standard model at a cost of $39,000. The actual March production of the standard tent was 220 tents, and 3,650 yards of fabric were used. Also during March, the company purchased 2,200 yards of the same tent fabric for its deluxe backpacking tent at a cost of $13,860. The firm used 3,300 yards of the fabric during March in the production of 300 deluxe tents. Required: 1. Compute the direct-material purchase price variance and quantity variance for March. 2. Prepare journal entries to record the purchase of material, use of material, and incurrence of variances in March. Answer is not complete. Complete this question by entering your answers in the tabs below. Compute the direct-material purchase price variance and quantity variance for March. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable", Select "None" and enter "O" for no effect (i.e, zero variance).) Compute the direct-material purchase price variance and quantity variance for March. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).) Prepare journal entries to record the purchase of material, use of material, and incurrence of variances in March. (If no ent, is required for a transaction/event, select "No journal entry required" in the first account field.)