4. (15%) Alka Corporation manufactures industrial-sized gas furnaces and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units Budgeted machine-hours/per unit Budgeted cost per machine hour 29,000 units 0.35 hours $32 Actual output units produced Actual machine-hours used 31,000 units I 14,400 hours $333,250 Actual variable manufacturing overhead costs Required: a) Compute a complete variance analysis for the variable manufacturing overhead b) Prepare all the necessary journal entries