Making journal entries for factory overhead and variances;} analysis of variances The normal capacity of a manufacturing plant is 30,000 direct labor hours or 20,000 units per month. Standard fixed costs are \(\$ 6,000\) and variable costs are \(\$ 12,000\). Data for two months follow:

For each month, make a single journal entry to charge overhead to Work in Process, to close Factory Overhead, and to record variances. Indicate the types of variances and state whether each is favorable or unfavorable.

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June July Units produced 18,000 21,000 Factory overhead incurred $16,500 $19,000