Please solve this problem

Exercise 23-22 Your answer is partially correct. Try again. Levine Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product. Direct materials (7 pounds at $2.60 per pound) Direct labor (4 hours at $14.00 per hour) During the month of April, the company manufactures 350 units and incurs the following actual costs. Direct materials purchased and used (2,490 pounds) Direct labor (1,430 hours) Journalize the entries to record the materials and labor variances. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round $18.20 $56.00 $6,972 $19,448 answers to O decimal places, e.g. 125.) Account Titles and Explanation Raw Materials Inventory Debit Credit 6474 Materials Price Variance 498 Accounts Payable 6972 (To record materials price variance)