Al Salam Company has budgeted construction overhead for August of $260,000 for variable costs and $435,000 for fixed costs. Actual costs for the month totaled $275,000 for variable and $445,000 for fixed. Allocated fixed overhead totaled $440,000. The company tracks each item in an overhead control account before allocations are made to individual jobs. Spending variances for August were $10,000 unfavorable for variable and $10,000 unfavorable for fixed. The production-volume overhead variance was $5,000 favorable. REQUIRED: Make journal entries to record the actual fixed overhead costs incurred. 6 Make journal entries to record the variances of fixed overhead costs for August. Click this link Journal Entries template and enter your answers. After that you should be able to save your work in the excel template and then UPLOAD it in the answer section below. For the toolbar, press ALT+F10 (PC) dr ALT-FN+F10 (Mac) BIUS Paragraph Arial 14px E A T.