1 6 pts The following information is pertaining to a normal monthly activity of 10 000 units Standard factory overhead rates are based on a normal monthly volume of one standard direct labor hour per unit The total budgeted overhead cost is 165 000 of which the budgeted fixed overhead cost is 65 000 The units actually produced in current month were 10 800 units The actual factory fixed overhead costs incurred were 64 000 and the actual variable overhead costs incurred were 76 000 The actual direct labor hours were 10 000 hours Required 1 Prepare the journal entries to record the fixed overhead variancer