Factory overhead is charged to production in Millerville Company's Assembly Department on the basis of the standard direct labor hours allowed for actual production. The following data relate to the results of operations for December:
Normal Capacity in direct labor hours 10,000
Standard labor hours allowed for actual production 11,000
Actual direct labor hours worked 10,500
The Factory overhead rate based on normal capacity direct labor hour is as follows:

Actual factory overhead incurred during December totaled $55,900.
Required:
Prepare journal entries to record each of the following:
(1) The incurrence of actual factory overhead
(2) The factory overhead actually charged to production
(3) The closing of the applied factory overhead account I
(4) The closing of the factory overhead control account into two factory overhead variance accounts

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Variable overhead Fixed overhead Total factory overhead $50 $30,000 10,000 hours 20,00010,000 hours 10,000 hours $3.00 2.00 $5.00