Based on a normal volume of 75,000 units and 150,000 direct labor hours per month, Turbo Company's standard cost system contains the following overhead costs:

Variable $ 9 per unit

Fixed 12 per unit

The following information pertains to the month of August:

Units actually produced 57,000

Actual direct labor hours worked 120,000

Actual overhead incurred:

Variable $375,000

Fixed 576,000

Required:

a. Calculate all VOH variances

b. Calculate all FOH variances.

c. Prepare the journal entries to record VOH and FOH.