This information relates to Pharoah Co.. 1. On April 5, purchased merchandise from Cullumber Company for $28,600, terms 4/10, n/30.
2. On April 6, paid freight costs of $580 on merchandise purchased from Cullumber Company.
3. On April 7, purchased equipment on account for $32,000.
4. On April 8, returned $3,500 of April 5 merchandise to Cullumber Company.
5. On April 15, paid the amount due to Cullumber Company in full.
Prepare the journal entries to record the transactions listed above on Pharoah Co.'s books. Pharoah Co. uses a perpetual inventory system.

"jake’s roof repair has provided the following data concerning its costs: fixed cost per month cost per repair-hour wages and salaries $ 20,900 $ 15.00 parts and supplies $ 7.70 equipment depreciation $ 2,800 $ 0.35 truck operating expenses $ 5,720 $ 1.60 rent $ 4,690 administrative expenses $ 3,850 $ 0.50 for example, wages and salaries should be $20,900 plus $15.00 per repair-hour. the company expected to work 2,600 repair-hours in may, but actually worked 2,500 repair-hours. the company expects its sales to be $47.00 per repair-hour. required: compute the company’s activity variances for may."