Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Direct materials (clay) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($233,430 - 93,000 units) Standard Quantity 1.9 lbs. 1.8 hrs. 1.8 hrs. Standard Price Standard (Rate) Unit Cost $ 1.70 per lb. $ 3.23 $ 6.00 per hr. 10.80 $ 1.18 per hr. 1.98 2.51 Barley Hopp had the following actual results last year: Number of units produced and sold Number of pounds of clay used Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 115,200 110, $ 170, 5ee 165,200 $ 495, 2ee $ 190, 200 $ 340,000 Required: Prepare the journal entry to record Barley Hopp's fixed manufacturing overhead costs and related variances for last year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Answer is not complete. NO Transaction Credit General Journal Cost of Goods Sold Fixed Overhead Spending Variance Cash or Accounts Payable Fixed Overhead Volume Vanance Debit 276,100 106,570 oooo 55.220