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)	1.2	lbs.	$	1.80	per lb.	$	2.16
Direct labor	2.1	hrs.	$	15.00	per hr.		31.50
Variable manufacturing overhead (based on direct labor hours)	2.1	hrs.	$	1.60	per hr.		3.36
Fixed manufacturing overhead ($217,580 86,000 units)							2.53

Barley Hopp had the following actual results last year:

Number of units produced and sold		120,400
Number of pounds of clay used		180,000
Cost of clay	$	279,000
Number of labor hours worked		170,400
Direct labor cost	$	970,400
Variable overhead cost	$	230,400
Fixed overhead cost	$	330,000

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.)