Edney Company employs a standard cost system for product costing. The per-unit standard cost of its product is:

Raw materials $14.00

Direct labor (2 direct labor hours x $8.00 hour) $16.00

Manufacturing overhead (2 direct labor hours x $10.00 per hour) $27.60

Total standard cost per unit $57.60

The manufacturing overhead rate is based on a normal capacity level of 600,000 direct labor hours. (Normal capacity is defined as the level of capacity needed to satisfy average customer demand over a period of two to four years. Operationally, this level of capacity would take into consideration sales trends and both seasonal and cyclical factors affecting demand.) The firm has the following annual manufacturing overhead budget:

Variable	$4,440,000
Fixed	$3,840,000
	$8,280,000

Edney incurred $436,150 in direct labor cost for 54,900 direct labor hours to manufacture 26,000 units in November. Other costs incurred in November include $344,000 for fixed manufacturing overhead and $378,000 for variable manufacturing overhead.

Prepare the following four journal entries:

(a) to record actual variable overhead costs,

(b) to record actual fixed overhead costs,

(c) to record standard overhead costs applied to production, and

(d) to record all four overhead cost variances.

The company uses a single account, Factory Overhead, to record all overhead costs. Assume that the actual variable manufacturing overhead consists of utilities payable of $172,000, indirect materials of $128,000 (all materials, direct and indirect, are recorded in a single account, Materials Inventory), and $78,000 depreciation on factory equipment (determined under the units-of-production method). Assume that the fixed manufacturing overhead consists of accrued (i.e, unpaid) salaries of $74,000 and factory depreciation of $270,000. All unpaid salaries should be recorded in a single account, Accrued Payroll. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)