ation manufactu compiled the following data for September overhead expenditures ctures air conditioning units. It allocate all overhead based on direct labor hours Hot has Budgeted output units (finished goods) Budgeted fixed manufacturing overhead Budgeted variable manufacturing overhead Budgeted direct manufacturing labor hours Fixed manufacturing costs incurred Direct manufacturing labor hours used Variable manufacturing costs incurred Actual units manufactured 3,200 units $20,000 55 per direct labor hour 2 hours per unit $26,000 7.200 35,600 3,400 a. Compute the variable overhead variances. b. Make the journal entry(s) to record Hot's variable overhead and variances for September. c. Compute the fixed overhead variances. d. Make the journal entry(s) to record Hot's fixed overhead and variances for September