Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Unit Cost $ 4.20 30.80 hr. Standard Standard Price Quantity (Rate) Direct materials per (clay) 2.0 lbs. $ 2.10 lb. Direct labor 2.2 hrs. $14.00 per Variable manufacturing 2.2 hrs. $ 1.10 per overhead (based on hr. direct labor hours) Fixed manufacturing overhead ($237,360 - 92,000 units) 2.42 2.58 Barley Hopp had the following actual results last year: Number of units produced and sold 117,800 Number of pounds of clay 200,000 used Cost of clay $370,000 Number of labor hours worked 162,800 Direct labor cost $833,300 Variable overhead cost $189,800 Fixed overhead cost $320,000 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.) View transaction list Journal entry worksheet Record the entry for fixed manufacturing overhead costs and variances. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 Record entry View general journal Clear entry