Fukul Glass Works manufactures a line of products distributed nationally through wholesalers. Presented below are planned manufacturing data for the year and actual data for November of the current year. The company applies overhead based on planned machine hours using a predetermined annual rate. Planning Data Actual Data November Annual November Fixed overhead $1,200.000 Variable overhead $2,400,000 $100,000 $220,000 Direct labor hours (actual) Machine hours (actual) Direct labor hours Machine hours 48,000 240,000 4,000 Fixed overhead 22.000 Variable overhead Instructions: 4,200 21,600 $101,200 $214,000 1. Calculate the Variable MOH Spending, Efficiency, and Flexible-Budget Variances for November. (8 points 2. Prepare the journal entry(ies) to enter the variances into the accounting system. [4 points] 3. Assume that the variances are immaterial and prepare the journal entry to write them off to COGS. [3 points]