Crystal Glassware Company has the following standards and flexible-budget data. 8.00 per direct -labor hour Standard variable-overhead rate Standard quantity of direct labor Budgeted fixed overhead Budgeted output 2 hours per unit of output $156,000 26,000 units Actual results for April are as follows: 19,000 units $409,00e $148,000 Actual output Actual variable overhead Actual fixed overhead 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