Refer to the information in QS 24-8. Hewitt records standard costs in its accounts. Prepare the journal entry to charge overhead costs to the Goods in Process Inventory account and to record any variances.

 QS 24-8

Hewitt Company’s output for the current period yields a $30,000 favorable overhead volume variance and a $50,400 unfavorable overhead controllable variance. Standard overhead charged to production for the period is $225,000. What is the actual total overhead cost incurred for the period?