Eastern Manufacturing makes special electrical equipment and employs a standard cost accounting system. A special transformer is manufactured in the transformer department. This department allocates MOH based on direct manufacturing labor hours. Standard costs for the transformers are developed annually in March for the upcoming year. The standard costs for a transformer for the current year are as follows: Direct Materials 5 sheets @ $2.00 Direct Manufacturing Labor 4 hours @ $7.00 Variable MOH 4 hours @ $3.00 Fixed MOH 4 hours a $2.00 Total Standard Cost per unit $10.00 28.00 12.00 8.00 $58.00 Overhead rates were based on normal and expected capacity of 4.000 direct manufacturing labor hours. During the current month, 800 units were produced. The following costs were incurred: $10,650 Direct Materials purchased 5.000 sheets Direct Materials used 3,900 sheets Direct Manufacturing Labor 3,400 hours VMOH Control FMOH Control 24.480 10,000 8,800 Calculate all relevant variances using the columnar matrices and prepare the necessary related journal entries