need help please with the incorrect one

Direct Labor and Direct Materials Variances, Joumat Entries Samson Company produces paper towels, The company has established the following direct materials and direct labor standards for one case of paper towels: During the first quarter of the yeat, Samson produced 40,000 cases of paper toweis. The company purchased and used 160,300 pounds of paper pulp at $0.27 per pounc Actual direct labor used was 80,000 hours at $18.20 per hour. Required: Instructions for parts 1 and 2: If a variance is zero, enter " 0 " and select "Not applicable" from the drop down box. 1. Calculate the direct materials price and usage variances. 2. Calculate the direct labor rate and effiency vanances. Labor fute variance Labor Efficiency Variance 3. Preparv the journal entries for (1) the direct materials price variance, (2) the direct materials usago variance, and (3) the direct labor variances. If an amount box foes not require an entry, leave it blank. Fieteact \% Cheak My Work 3. Companies must restate costs and inventories at the end of the vear to actual cost. 50 , variance accounts must be closed out and their balances applied to Cost of Goods Sold (if immaterial) or prorated among Cost of Goods Sold, Work in Process, and Finished Goods