Harrison Corporation's Direct Labor Rate Variance for May Was $200

Harrison Corporation's direct labor rate variance for May was $200 favorable,and the direct labor efficiency variance was $150 unfavorable.The total direct labor payroll for the month was $10,050.
Required: (a)Prepare the summary journal entry (May 31)to accrue payroll costs,to charge Work in Process Inventory for the standard labor cost of the goods manufactured in May,and to record the direct labor variances for the month.
(b)Assuming that the direct labor variances are not material,prepare the journal entry that Harrison would make to close the variance accounts.