Seven enterprises is a large producer of gourmet per food. During April, it produced 147 batches of puppy meal. Each batch weights 1,000 pounds. To produce this quantity of output, the company purchased and used 148,450 pounds of direct materials at a cost of $$593,800. It also incurred direct labor costs of $17,600 for ht 2,200 hours worked by employees on the puppy meal crew. Manufacturing overhead incurred at the puppy meal plant during April totaled $3,625, of which $2,450 was considered fixed. Seven's standard cost information for 1,000-pound batches of puppy meal is as follows:

Direct materials standardprice...................................................$4.20per pound

Standard quantity allowed perbatch..............................................1,020 pounds

Direct labor standardrate...........................................................$8.50per hour

Standard hours allowed perbatch..........................................14direct labor hours

Fixed overheadbudgeted...................................................$2,800per month

Normal level ofproduction................................................140batches per month

Variable overhead applicationrate.......................................$9.00 per batch

Fixed overhead application rate($2,800 / 140batches)................20.00 perbatch

Total overhead applicationrate............................................$29.00per batch

Instructions:

a. Compute the materials price and quantity variances.

b. Compute the labor rate andefficiency variances

c. Compute the manufacturing overhead spending and volume variances.

d. Record the journal entry to charge materials (at standard) to work in process.

e. Record the journal entry to charge direct labor (at standard) to work in process.

f. Record the journal entry to charge manufacturing overhead (at standard) to work in process.

g. Record the journal entry to transfer the 147 batches of puppy meal produced in April to finished goods.

h. Record the journal entry to close any over-or under applied overhead to cost of goods sold.