Refer to the information in PA9-1 for Barley Hopp.

Number of units produced and sold .... 110,000

Number of pounds of clay used ...... 178,200

Cost of clay ............. $ 267,300

Number of labor hours worked ..... 150,000

Direct labor cost .........$2,025,000

Variable overhead cost ........ $ 200,000

Fixed overhead cost ........ $ 270,000

Required:

Prepare the journal entries to record Barley Hopp’s fixed manufacturing overhead costs and related variances for last year.