How do I create labeled variance diagrams for manufacturing overhead including the under or over applied overhead for this data?

Denominator level in hours 40,000

Actual output in units 21,000

Std. Variable overhead rate per machine hour $2.80

Actual variable overhead incurred $117,000

Actual fixed overhead incurred $302,100

Variable overhead applied $117,600

Variable overhead Efficiency Variance $8,400 U

Fixed overhead budget variance $2,100 U

What is theOver/under Allocated MO for Variable MO?

What is theOver/under Allocated MO for Fixed MO?

What journal entries are needed at the end of each month relating to the above variances?