Standard manufacturing overhead based on normal monthly volume: Fixed ($400,000 40,000 units) Variable ($160,000 + 40,000 units) Units actually produced in current month Actual overhead costs incurred (including $360,000 fixed) Required: Prepare the journal entry to record the overhead at Alfred Industries. $ 10 4 $ 14 32,000 units $ 480,000 Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet < 1 Record the overhead spending and volume variance. Note: Enter debits before credits. Transaction a General Journal Debit Credit Record entry Clear entry View general journal