Blue Corp. supplies its customers with high$-$quality canvas tents. These canvas tents sell for $$170$ each, with the following DM and DL

usage and price expectations.

Throughout the year, Blue used $4,002$ DL hours in the process of making $3,450$ tents. The company had originally planned to produce

and sell $3,150$ tents. Its actual variable$-$MOH costs totaled $$8,244$ for the year.

$($a$)$

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Determine Blue's variable$-$MOH price and efficiency variances. Also identify whether the company's variable$-$MOH costs were

under$-$ or overapplied, and by how much.

$($b$)$

Record the journal entries to accompany the following transactions for variable$-$MOH: $(1)$ actual variable$-$MOH cost incurred

$($consider that half was for utilities not yet paid, and half was for accrued indirect labor$),(2)$ allocation of variable$-$MOH cost to

production, and $(3)$ recognition of specific variable$-$MOH variances $($while closing out the Variable$-$MOH Control account$).($Credit

account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the

account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Credit

$(1)$

$(2)$

$(3)$