Making a journal entry to record overhead costs and variances. Give the entry in general journal form to charge the manufacturing overhead costs to production and to record the overhead variances computed in the preceding exercises.The standard manufacturing overhead cost of one unit of product in a department is

$17.50 for 19X1, computed as follows:

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Number of units produced at normal volume Number of direct labor hours at normal volume Fixed overhead budgeted Variable overhead budgeted (25,000 hours at $3 per hour) Total budgeted costs at normal capacity Standard overhead per unit ($175,000 + 10,000 units) 10,000 units 25,000 hours $100,000 75,000 175,000 17.50 During May, 1,200 units were produced requiring 3,010 hours of labor. The total costs were Fixed Variable $ 8,333 8,729 Total $17,062