Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows:

	Standard Quantity		Standard Price (Rate)			Standard Unit Cost
Direct materials (clay)	1.9	lbs.	$	1.70	per lb.	$	3.23
Direct labor	2.2	hrs.	$	14.00	per hr.		30.80
Variable manufacturing overhead (based on direct labor hours)	2.2	hrs.	$	1.10	per hr.		2.42
Fixed manufacturing overhead ($241,300 95,000 units)							2.54

Barley Hopp had the following actual results last year:

Number of units produced and sold		112,600
Number of pounds of clay used		190,000
Cost of clay	$	294,500
Number of labor hours worked		157,600
Direct labor cost	$	792,100
Variable overhead cost	$	184,600
Fixed overhead cost	$	305,000

Required: Prepare the journal entry to record Barley Hopps 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.)