P$10\mathrm{.}37$ Variances; process costing; journal entries: manufacturer L$010\mathrm{.}5$ Office Magic Ltd manufactures ergonomic office equipment. The standard cost for material and labour is $\backslash (10\mathrm{.}11\backslash$$ $190\backslash )$ per unit. This includes $8$ kilograms of direct material at a standard cost of $\backslash (\backslash$$ $5\backslash )$ per kilogram, and $6$ hours of direct labour at $\backslash (\backslash$$ $25,00\backslash )$ per hour. The following data relate to November: $-$ work in process inventory, $1$ November: none $-$ work in process inventory, $30$ November: $800$ units $(75$ per cent complete as to labour; material is issued at the beginning of processing$)-$ units completed: $5600$ units $-$ units used $\backslash (\backslash$oplus $\backslash )$ Plus WIP inventory $-$ purchase of materials: $50000$ kilograms for $\backslash (\backslash$$ $249250\backslash )-$ total actual labour costs: $\backslash (\backslash$$ $917000\backslash )-$ actual labour hours: $36500$ hours $-$ direct material quantity variance: $\backslash$$$1500$ unfavourable. Required: $1.$ Calculate the following amounts for November $($indicate whether each variance is favourable or unfavourable$)$: $($a$)$ direct labour rate variance $($b$)$ direct labour efficiency variance $($c$)$ actual kilograms of material used in the production process $($d$)$ actual price paid per kilogram of direct material $($e$)$ total amounts of direct material and direct labour transferred to finished goods inventory $($f$)$ the total amount of direct material and direct labour cost in the ending balance of work in process inventory. $2.$ Prepare journal entries to record the following: $($a$)$ purchase of raw material $($b$)$ adding direct material to work in process inventory $($c$)$ adding direct labour to work in process inventory $($d$)$ recording of variances.