A B C D E F Actual Results 220 396 G Static Budget 150 1 The Rotations Corporation (June 2017) 2 Number of centrifuges assembled and sold 3 Hours of assembly time 4 Variable manufacturing overhead cost per hour of assembly time 5 Variable manufacturing overhead costs 6 Fixed manufacturing overhead costs $31.00 $12,693 $15,510 $14,100 1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing overhead vari- ances using the columnar approach in Exhibit 8-4 (page 304). 2. Prepare journal entries for Rotations' June 2017 variable and fixed manufacturing overhead costs and variances; write off these variances to Cost of Goods Sold for the quarter ending June 30, 2017. 3. How does the planning and control of variable manufacturing overhead costs differ from the planning and control of fixed manufacturing overhead costs