The Singapore division of a Canadian telecommunications company uses a standard cost system for its machine-based production of telephone equipment. Data regarding production during June are as follows: 

Required
1. Prepare an analysis of all manufacturing overhead variances. Use the four-variance analysis framework illustrated in Exhibit 8-11 .
2. Prepare journal entries for manufacturing overhead without explanations.
3. Describe how individual variable manufacturing overhead items are controlled from day to day. Also, describe how individual fixed manufacturing overhead items are controlled.

Exhibit 8-11: