Bullseye Company manufactures dartboards. Its standard cost information follows: Standard Standard Price (Rate) Standar Unit Cost Quantity 1 hr 1 hr Direct materials (cork board) Direct labor 2.5 sq. ft. 2.00 per sq. ft $14.00 per hr $0.50 per hr $ 5.00 14.00 0.50 Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($40,000+ 0.25 160,000 units) Bullseye has the following actual results for the month of September: Number of units produced and sold Number of square feet of corkboard used Cost of corkboard used Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 140,000 360,000 $ 756,000 148,000 $1,938,800 S 72,000 S 50,000 Required Prepare the journal entry to record Bullseye'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.)