The final amounts were in for Crane Corp.$\text{'}$s fixed$-$MOH costs. The total fixed$-$MOH costs consisted of $$3,200$ of insurance $($all prepaid$),$ $$4,600$ in accrued supervisor salaries, $$3,800$ of factory$-$related depreciation, and $$1,400$ in property taxes $($paid in cash$).$ Crane's applied fixed$-$MOH costs amounted to $$13,700$ for the year. Further, both fixed$-$MOH variances were favorable, the price variance being $$100$ and the volume variance being $$600.$

Record the following journal entries: $(1)$ to recognize the actual fixed$-$MOH costs incurred, $(2)$ the allocation of fixed$-$MOH to production, and $(3)$ the final recognition of specific fixed$-$MOH variances $($while closing out the control account$).($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

$(2)$

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$(3)$

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