preparing journal entries to record direct material, direct labor, variable manufacturing overhead variances. Refer to the information in PA9-1 for Barley Hopp.

	Standard quantity	Standard Price	Standard unit cost
Direct material( clay)	1.5 lbs	$ 1.60 per pound	$ 2.40
Direct labor	1.5 hrs	$ 12.00 per hr	18.00
variable manufacturing overhead( based on direct labor hours)	1.5 hrs	$1.20 per hr	1.80
Fixed manufacturing overhead( $ 250.000/1000,000 units

Barley Hopp had the following actual results this year

Number of units produced and sold	110.000
Number of pounds of clay used	178,200
Cost of clay	$ 267,300
Number of ;labor hours worked	150,000
Direct labor cost	$ 2025.0000
variable overhead cost	$ 200,000
Fixed overhead cost	$ 270,000

Prepare the journal entry to record the following Barley Hopp

1. Direct materials costs and related variances. Assume the company purchases raw materials as needed and does not maintain any ending inventories

2. Direct labor and related variances

3. Variable overhead costrelated variances