there is only two that are incorrect. pls help

Direct Materials, Direct Labor, and Overhead Variances, Journal Entries Rand Company produces dry fertilizer. At the beginning of the year, Rand had the following standard cost sheet: Overhead rates are computed using practical volume, which is 50,000 units. The actual results for the year are as follows: a. Units produced: 51,000 b. Direct materials purchased: 408,000 pounds at $1.32 per pound c. Direct materials used: 406,800 pounds d. Direct labor: 10,500 hours at $17.95 per hour e. Fixed overhead: $30,680 f. Variable overhead: $18,000 Required: Note: Enter all variances as positive amounts. 1. Compute price and usage variances for direct materials. MPV 2. Compute the direct labor rate and labor efficiency variances. Labor Rate variance Labor Efficiency Variance 5. Prepare journal entries for the following: a. The purchase of direct materials b. The issuance of direct materials to production (Work in Process) c. The addition of direct labor to Work in Process d. The addition of overhead to Work in Process e. The incurrence of actual overhead costs If an amount box does not require an entry, leave it blank. f. Prepare journal entries for the closing out of variances to Cost of Goods Sold. Post amounts from highest to lowes First, close direct materials and direct labor variances: Feedback T. Cheok My Work 5. f. The variances are closed to Cost of Goods Sold. Then FOH and VOH are recognized. Last, the Control variance Second, recognize the overhead variances: Post amounts from highest to lowest. If an amount box does not require an entry, leave it blank