Factory overhead is charged to production in the Rayburn Company's Machining Department on the basis of the standard machine hours allowed for actual production. The following data relate to the results of operations for November:
Normal capacity in machine hours 5,000
Standard machine hours allowed for actual production 4,800
Actual machine hours 5,200
The factory overhead rate based on normal capacity machine hours is as follows:

Actual factory overhead incurred during November totaled $77,800.
Required:
Prepare journal entries to record each of the following:
(1) The factory overhead actually charged to production
(2) The closing of the applied factory overhead account
(3) The closing of the factory overhead control account into three factory overhead variances

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Variable overhead Fixed overhead Total factory overhead $20,000 60,000 $80,000 5,000 hours $ 4.00 12.00 5,000 hours $16.00