PA9-6 (Static) Preparing Journal Entries to Record Direct Materials, Direct Labor, Variable Manufacturing Overhead Variances [LO 9-S2] Bullseye Company manufactures dartboards. Its standard cost information follows: Bullseye has the following actual results for the month of September: Required: 1 \& 2. Prepare the journal entries to record the direct materials, direct labor and related variances for Bullseye. Assume the company purchases direct materials as needed and does not maintain any ending inventories. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field