Answer:
A. Dr Materials $18,825 
Dr Direct Materials Price Variance $8,575 
Cr Accounts Payable $127,400 
B. Dr Work in Process $97,000 
Cr Direct Materials Quantity Variance $4,850 
Cr Material 92,150
Explanation:
Preparation of the journal entries
A. Dr Materials $18,825 
(2,450*$48.50 per unit)
Dr Direct Materials Price Variance $8,575 
[2,450*($52.00 per unit-$48.50 per unit)]
Cr Accounts Payable $127,400 
(2,450*$52.00 per unit)
B. Dr Work in Process $97,000 
(200*10 units *$48.50)
Cr Direct Materials Quantity Variance $4,850 
(2,000 units – 1,900 units) × $48.50 
Cr Material 92,150
(1,900 × $48.50 )