Johnston Equipment Ltd develops food processing equipment. The budgeted fixed overhead costs for 2020 total $768,000. The company uses direct labour-hours for fixed overhead allocation and anticipates 480,000 hours during the year for 960,000 units. An equal number of units are budgeted for each month. During April 84,000 packages (units) were produced and $66,000 was spent on fixed overhead.

a. Determine the fixed overhead flexible budget variance for April.

b. Determine the production-volume overhead variance for April.

c. Determine the under or over-allocated fixed overhead costs for April

d. Prepare the journal entries required for these transactions in April. Journal entries to write-off the variances are not required.