The following information is available for Marigolds Chocolates:

Actual production		2,870 boxes
Budgeted production		3,250 boxes
Standard direct labor hours		3.70 DLH per box
Actual direct labor hours		10,906
Fixed Overhead
Standard		$7 per direct labor hour
Actual		$88,375

(a) Prepare the journal entry to record actual fixed overhead costs incurred. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
enter an account title to record actual fixed manufacturing overhead	enter a debit amount	enter a credit amount
enter an account title to record actual fixed manufacturing overhead	enter a debit amount	enter a credit amount
(To record actual fixed manufacturing overhead)

(b) Prepare the journal entry to record the application of fixed overhead to production. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
enter an account title to record applied fixed manufacturing overhead	enter a debit amount	enter a credit amount
enter an account title to record applied fixed manufacturing overhead	enter a debit amount	enter a credit amount
(To record applied fixed manufacturing overhead)

(c) Prepare the journal entry to record the fixed overhead spending and volume variances. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
enter an account title to record fixed overhead variances	enter a debit amount	enter a credit amount
enter an account title to record fixed overhead variances	enter a debit amount	enter a credit amount
enter an account title to record fixed overhead variances	enter a debit amount	enter a credit amount
(To record fixed overhead variances)