4. (15%) Christine Corporation manufactures baseball uniforms and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted machine hours per unit 1.5 hours per unit Budgeted variable manufacturing overhead per machine hour $12.00 Actual output units produced Actual machine-hours used 9.000 units 14.000 hours Actual variable manufacturing overhead costs $171,000 Required: a) Compute a complete variance analysis for the variable manufacturing overhead b) Prepare all the necessary journal entries