Crystal Glassware Company has the following standards and flexible-budget data.

Standard variable-overhead rate	$	6.00	per direct-labor hour
Standard quantity of direct labor		2	hours per unit of output
Budgeted fixed overhead	$	100,000
Budgeted output		25,000	units

Actual results for April are as follows:

Actual output		20,000	units
Actual variable overhead	$	320,000
Actual fixed overhead	$	97,000
Actual direct labor		50,000	hours

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.