Crystal Glassware Company has the following standards and flexible-budget data. 6.00 per direct-labor hour 2 hours per unit of output Standard variable-overhead rate Standard quantity of direct labor Budgeted fixed overhead Budgeted output $100,000 25,000 units Actual results for April are as follows: Actual output 20,000 units $320,000 Actual variable overhead Actual fixed overhead 97,000 50,000 hours Actual direct labor Required: Prepare journal entries for the following transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Record the incurrence of actual variable overhead and actual fixed overhead. Add variable and fixed overhead to Work-in-Process Inventory. Close underapplied or overapplied overhead into Cost of Goods Sold. Journal entry worksheet 1 2 3 Record the incurrence of actual variable overhead and actual fixed overhead. Note: Enter debits before credits Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal