Please help me with the amounts needed for the journal entries!

Rip Tide Company manufactures surfboards. Its standard cost information follows:

	Standard Quantity		Standard Price (Rate)			Standard Unit Cost
Direct materials (fiberglass)	13.3	sq. ft.	$	5.1	per sq. ft.	$	67.83
Direct labor	10.2	hrs.	$	14	per hr.		142.80
Variable manufacturing overhead (based on direct labor hours)	10.2	hrs.	$	5	per hr.		51.00
Fixed manufacturing overhead ($22,000 270 units)							81.48

Rip Tide has the following actual results for the month of June:

Number of units produced and sold		160
Number of square feet of fiberglass used		5,300
Cost of fiberglass used	$	30,210
Number of labor hours worked		1,562
Direct labor cost	$	22,805
Variable overhead cost	$	7,498
Fixed overhead cost	$	28,500

Required: 1 & 2. Prepare the journal entries to record the direct materials, direct labor costs and related variances for Rip Tide. Assume the company purchases direct materials as needed and does not maintain any ending inventories. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations and round your final answers to nearest dollar amount.)

Journal entry worksheet

• Record the entry for direct materials costs and variances.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1	Cost of Goods Sold
	Direct Materials Price Variance
	Direct Materials Quantity Variance
	Cash or Accounts Payable

Journal entry worksheet

• Record the entry for direct labor costs and variance.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
2	Cost of Goods Sold
	Direct Labor Rate Variance
	Direct Labor Efficiency Variance
	Cash or Accounts Payable