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Direct Materials and Direct Labor Variances Zoller Company produces a dark chocolate candy bar. Recently, the company adopted the following standards for one bar of the candy: During the first week of operation, the company experienced the following actual results: a. Bars produced: 141,000 . b. Ounces of direct materials purchased: 888,600 ounces at $0.21 per ounce. c. There are no beginning or ending inventories of direct materials. d. Direct labor: 11,140 hours at $17.20. Materials Price Variance q Materials Usage Variance q 2. Compute the rate variance and the efficiency variance for direct labor. Labor Rate Variance Labor Efficiency Variance $ 3. Prepare the journal entries associated with direct materials and direct labor. If an amount box does not require an entry, leave it blank or enter "0". 177,720 Accounts Payable Record purchase of materials Record usage of materials Work in Process Direct Labor Rate Variance Direct Labor Efficiency Variance Wages Payable Record labor variances