Please assist with the missing entries and amounts

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The following information pertains to Swifty Company's production of one unit of its manufactured product during the month of June. The company recognizes the materials price variance when materials are purchased: Standard quantity of materials Standard cost per kilogram Standard direct labour hours Standard wage rate per hour Direct materials purchased Cost of direct materials purchased per kilogram Direct materials consumed for manufacture of 10,000 units Actual direct labour hours required for 10,000 units Actual direct labour cost per hour 6 kg $0.40 0.50 hr $7.00 113,000 kg $0.38 70,000 kg 4,890 $7.20 Your answer is correct. Calculate the price and efficiency (quantity) variances for materials and labour. Direct material price variance 2260 Favourable M Direct material efficiency variance 4000 Unfavourable Direct labour price variance 978 Unfavourable Direct labour efficiency variance M 770 Favourable Your answer is partially correct. Try again. Record the journal entries for purchase and use of direct materials and the journal entries for direct labour. (Credit a the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit Raw Materials Inventory 45200 Accounts Payable 42940 > 2260 Direct Material Price Va (To record direct material price variance.) Direct Material Efficiency V 4000 Work-in-Process Inventory (To record direct material efficiency variance.) Direct Labour Price Variand 978 Total X" x (To record direct labour variances.)