Current Attempt in Progress Blue Company produces 3-inch binders at its Killeen plant. The following information is available for the year: Production: Budgeted Actual 101,000 binders 99,500 binders Standard costs: Direct labor Variable overhead 0.45 DLH per binder @$12.49 per hour 0.45 DLH per binder @ $6.12 per hour Actual costs: Direct labor Variable overhead 34,825 DLH@ $12.29 per hour $212.769 (a) Prepare the journal entry to record actual variable overhead costs incurred. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To record actual variable manufacturing overhead) overhead to production. (Credit account titles are automatically (b) Prepare the journal entry to record the application of variab Indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit (To record applied variable manufacturing overhead) (c) Prepare the journal entry to record the variable overhead spending and efficiency variances. (Credit account titles are automatically Indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit (To record variable overhead variances) e Textbook and Media