Adventura Corp. supplies its customers with high$-$quality canvas tents. MOH cost is applied based on DL hours, with the following usage and cost expectations. Variable$-$MOH $1\mathrm{.}2$ DL hours per unit @ $$2\mathrm{.}50/$DL hour Throughout the year, Adventura used $3,780$ DL hours in the process of making $3,250$ tents. The company had originally planned to produce and sell $3,000$ tents. Its actual variable$-$MOH costs totaled $$9,700$ for the year. Required Determine Adventura$$s variable$-$MOH price and efficiency variances. Also identify whether the company$$s variable$-$MOH costs were under$-$ or overapplied, and by how much. Record the journal entries to accompany the following transactions for variable$-$MOH: $(1)$ actual variable$-$MOH cost incurred $($consider that half was for utilities not yet paid, and half was for accrued indirect labor$),(2)$ allocation of variable$-$MOH cost to production, and $(3)$ recognition of specific variable$-$MOH variances $($while closing out the Variable$-$MOH Control account$).$ Give at least one plausible explanation for each variance. Are there any situations that would explain both of these variable$-$MOH variances?