Need help! My professor asked me to do two journal entries for this question. You don't have to do the instruction questions, but please show me how to do journal entries. Thanks!

PR 22-3B analysis Direct materials, direct labor, and factory overhead cost variance OBJ. 3, 4 a. Direct materials price variance, $10,100 U Road Gripper Tire Co. manufactures automobile tires. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 4,160 tires were as follows: Standard Costs Actual Costs 101,000 lbs. at $650 2,000 hrs. at $15.40 100,000 lbs at $6.40 2,080 hrs. at $15.75 Rates per direct labor hr, based on 1 00% of normal capacity of 2,000 direct labor hrs. Direct materials Direct labor Factory overhead Variable cost, $4.00 Fixed cost, $6.00 8,200 variable cost $12,000 fixed cost Each tire requires 0.5 hour of direct labor Determine (a) the direct materials price variance, direct materials quantity variance, and total direct materials cost variance; (b) the direct labor rate variance, direct labor time vari ance, and total direct labor cost variance; and (c) the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance