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Standard Costing Hand-in Problems Prepares its master budget on the basis of product, named March: valculate the DM and DL variances for the month. b. Prepare the journal entries for DM and DL to isolate the variances in the accounts. Also prepare the month-end entry to close the variances to COGS. c. Calculate the VOH and FOH variances using a 4-way overhead analysis. d. Using the variances yo analyses of overhead. e. Show what the MOH account would look like at the end of the month. Close the over/underapplied MOH account to COGS assuming that Sweetwater does not isolate the overhead variances in the accounts