Crystal Glassware Company has the following standards and flexible-budget data. Standard variable-overhead rate Standard quantity of direct labor Budgeted fixed overhead Budgeted output Actual results for April are as follows: Actual output Actual variable overhead Actual fixed overhead Actual direct labor Required: $ 18.00 per direct-labor hour 2 hours per unit of output $ 300,000 25,000 units 20,000 units $ 949,000 $ 291,000 50,000 hours Prepare journal entries for the following transactions. Note: 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. View transaction list Journal entry worksheet 2 3 Record the incurrence of actual variable overhead and actual fixed overhead. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit View general journal Record entry Clear entry View transaction list Journal entry worksheet < 1 3 Record the applied production overhead. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit View general journal Record entry Clear entry View transaction list Journal entry worksheet < 1 2 3 Record the entry to close underapplied or overapplied overhead into Cost of Goods Sold. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet 1 2 3 Record the ir No journal entry required Accounts payable ual fixed overhead. Note: Enter debit Transaction 1 Accounts receivable Cost of goods sold Direct materials Debit Credit Record entry Clear entry View general journal >