I know this is going to sound stupid, but i've drawn a blank at this problem. I have budgeted a certain amount towards my materials, direct labor and time, and Factory overhead and my professor wants me to lower some amounts and raise them then journalize that. How do i journalize that. like if i budgeted materials at 20,000 and the actual was 10% less. how would i put that in a journal... Help!!!!!!!!

thanks in advance!