Use the following information for the next 5 questions.
Mason, Inc. uses a standard costing system. Overhead costs are allocated based on direct labor hours. The standard variable overhead and fixed overhead rates are $1 and $5 per direct labor hour, respectively. Data relevant for the current period include: 
-Given the following account balances at the end of the first year of operations: 
Assuming that variances are considered material, the entry and amount of direct labor variances allocated to the Finished Goods Inventory is
Definitions:
Content Analysis
A research method used to systematically examine texts or media output to identify patterns, themes, or biases.
News
Information about recent events or happenings, especially as reported by media.
Television Newscasts
Broadcasts that report on current events and news stories via television media channels.
Content Analysis
A research technique used to objectively and systematically identify specific characteristics of messages within various forms of media.
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