24.4A (d, e, f) spending and volume variances.d.Record the journal entry to charge materials (at standard) to Work in Process.е.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.Record the journal entry to transfer the 147 batches of puppy meal produced in April tog.Finished Goods.h. Record the journal entry to close any over- or underapplied overhead to Cost of Goods Sold. Sven Enterprises is a large producer of gourmet pet food. During April, it produced 147 batchesofpuppymeal. Each batch weighs 1,000 pounds. To produce this quantity of output, the companypurchased and used 148,450 pounds of direct materials at a cost of $593,800. It also incurred directnglabor costs of $17,600 for the 2,200 hours worked by employees on the puppy meal crew. Manu-facturing overhead incurred at the puppy meal plant during April totaled $3,625, of which $2,450was considered fixed. Sven's standard cost information for 1,000-pound batches of puppy meal isas follows.Direct materials standard price$4.20 per poundStandard quantity allowed per batch1,020 poundsDirect labor standard rate$8.50 per hourStandard hours allowed per batch14 direct labor hoursFixed overhead budgeted$2,800 per monthNormal level of production140 batches per monthVariable overhead application rate$9.00 per batchFixed overhead application rate ($2,800 ÷ 140 batches)20.00 per batchTotal overhead application rate$29.00 per batchInstructions

Sven Enterprises is a large producer of gourmet pet food. During April, it produced 147 batches of puppy meal. Each batch weighs 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 the 2,200 hours worked by employees on the puppy meal crew. Manu- facturing overhead incurred at the puppy meal plant during April totaled $3,625, of which $2,450 was considered fixed. Sven's standard cost information for 1,000-pound batches of puppy meal is as follows. Direct materials standard price $4.20 per pound Standard quantity allowed per batch 1,020 pounds Direct labor standard rate $8.50 per hour Standard hours allowed per batch 14 direct labor hours Fixed overhead budgeted $2,800 per month Normal level of production 140 batches per month Variable overhead application rate $9.00 per batch Fixed overhead application rate ($2,800 ÷ 140 batches) 20.00 per batch Total overhead application rate $29.00 per batch