G-Force 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 2015.

G-Force Corporation (June 2015) Actual ResultsStatic Budget

Number of centrifuges assembled and sold........216.......................200

Hours of assembly time...............................411

Variable manufacturing overhead cost per hour

Of assembly time.............................................................$ 30.00

Variable manufacturing overhead costs.......$12,420

Fixed manufacturing overhead costs..........$20,560..................$19,200

Required

1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing overhead variances using the columnar approach in Exhibit 8-11 .

2. Prepare journal entries for G-Force's June 2015 variable and fixed manufacturing overhead costs and variances; write off these variances to cost of goods sold for the quarter ended June 30, 2015.

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