Please help with the incorrect ones! $($materials a and b$)$ and $($Direct Materials Price Variance a and h$)$

Flexible Budget, Standard Cost Variances, T$-$Accounts

Ingles Company manufactures external hard drives. At the beginning of the period, the following plans for production and costs were revealed:

During the year, $24,800$ units were produced and sold. The following actual costs were incurred:

Required:

Instructions for parts $1$ and $2$: If a variance is zero, enter $"0"$ and select "Not applicable" from the drop down box.

$1.$ Prepare a performance report comparing expected costs to actual costs.

Determine the following. If a variance amount is zero, enter $"0"$ and select "Not applicable" from the drop$-$down list.

a$.$ Direct materials usage variance

$

b$.$ Direct labor rate variance

$

c$.$ Direct labor usage variance

$

d$.$ Fixed overhead spending and volume variances

Spending variance $

Volume variance $

e$.$ Variable overhead spending and efficiency variances

Variable overhead spending variance $$($

$$ Unfavorable $$

Variable overhead efficiency variance $

$($a$)$ purchase of materials,

$($b$)$ issuance of materials into production,

$($c$)$ incurrence of direct labor cost,

$($d$)$ application of variable overhead cost to production,

$($e$)$ application of fixed overhead cost to production,

$($f$)$ transfer of finished goods to finished goods inventory,

$($g$)$ sale of goods,

$($h$)$ closure of Direct Materials Price Variance account,

$($i$)$ closure of Direct Materials Usage Variance account,

$($j$)$ closure of Direct Labor Efficiency Variance account,

$($k$)$ closure of Variable Overhead Control account, and

$($I$)$ closure of Fixed Overhead Control account.

Enter these transactions in the T$-$accounts in the same order that they are presented here.