Solutions Corporation is a manufacturer of centrifuges. Fixed and variable manufacturing overhead cost pools are allocated to each centrifuge using budgeted assembly hours. Budgeted assembly time is two hours per unit. The following table shows the budgeted amounts and actual results related to overhead for June 2013.

REQUIRED

1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing over- head variances using the columnar approach in Exhibit 8-12, p. 318.

2. Prepare journal entries for Solutions' June 2013 variable and fixed manufacturing overhead costs and variances; write off these variances to cost of goods sold for the quarter ended June 30, 2013.

3. How does the planning and control of variable manufacturing overhead costs differ from the planning and control of fixed manufacturing overhead costs?