a Toronto apparel company located in ontario uses a standard costing system, the firm estimated that it will operate its manufacturing and facilities at 800,000 machine hours for the year, the estimated for the total budgeted overhead is $2,000,000 the standard variable overhead rate is estimated to be $ 2 per machine houre or $6 per unit the actual data for the year follow

Actual finished units 250,000

Actual machine houre 764,000

Actual variable overhead $1,700,000

Actual fixed overhead $ 401,500

please answer all

A prepare journal entries to do the

1- record the incurrence of actual variable overhead and actual fixed overhead

2- add variable and fixed overhead to work in process inventory

3- close underapplied or overapplied to cost of goods sold