Heritage Furniture Co. uses a standard cost system. One of the company's most popular products is an oak entertainment center that looks like an old icebox but houses a television, stereo, or other electronic components. The per-unit standard costs of the entertainment center, assuming a "nor- mal" volume of 1,000 units per month, are as follows. $130.00 40.00 Direct materials, 100 board-feet of wood at $1.30 per foot.......... Direct labor, 5 hours at $8.00 per hour ..... Manufacturing overhead (applied at $22 per unit) Fixed ($15,000 - 1,000 units of normal production) ......... Variable ....... Total standard unit cost .............. $15.00 7.00 22.00 $192.00 ced at the following actual unit During July, 800 entertainment centers were scheduled and produced at the following costs. Direct materials, 110 feet at $1.20 per foot ....... ........... $132.00 Direct labor, 5/2 hours at $7.80 per hour. 42.90 Manufacturing overhead, $18,480 - 800 units .... 23.10 Total actual unit cost ......... $198.00 Prepare journal entries to assign manufacturing costs to the work in process inventory account and to record cost variances for July. Use separate entire for (1) direct materials, (2) direct labor, and (3) overhead costs