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Prepare journal entries for variable and fixed manufacturing overhead. (Record debits first, then credits. Exclude explanations from any journal entries.) Record the actual variable manufacturing overhead incurred. Journal Entry Date Accounts Debit Credit Record the variable manufacturing overhead allocated. Date Accounts Debit Credit Record the variable manufacturing overhead variances for the period. Journal Entry Date Accounts Debit CreditKitchen Whiz manufactures premium food processors. The following are some manufacturing overhead (MOH) data for Kitchen Whiz for the year ended December 31, 2020: X Data table Actual Flexible Static Allocated Results Budget Budget Amount Output units 646 802 Machine-hours 1.873 1.938 1,806 Machine-hours per output unit 2.80 3.00 Variable MOH costs 80.539 5 79.458 3 74.046 5 79.458 Variable MOH costs per machine-hour 41.00 Fixed MOH costs $ 350,215 5 348,558 $ 376.370 Fixed MOH costs per machine-hour 193.00 Requirement 1. Prepare journal entries for variable and fixed manufacturing overhead (you will need to calculate the various variances to accomplish this) Begin by calculating the following amounts for the variable overhead that will be used to calculate the various variances. Actual Costs Actual Input * Allocated Incurred Budgeted Rate Flexible Budget Overhead Variable MOH Now complete the table below for the fixed manufacturing overhead that will be used to calculate the various variances, Same Budgeted Lump Sum Actual Costs Regardless of Allocated Incurred Output Level Flexible Budget Overhead Fixed MOH Now complete the 4-variance analysis using the amounts you calculated above. (If no vanance exists leave the dollar value blank. Label the variance as favorable (F). unfavorable (U) or never a variance (N).) 4-Variance Analysis Spending Variance Efficiency Variance Variance Variable MOH Fixed MOHJournal Entry Date Accounts Debit Credit Record the fixed overhead costs allocated. Journal Entry Date Accounts Debit Credit Requirement 2. Overhead variances are written off to the Cost of Goods Sold (COGS) account at the end of the fiscal year. Show COGS is adjusted through journal entries. (Record debits first. then credits. Exclude explanations from any journal entries.) Journal Entry Date Accounts Debit Credit