Journal entries 8-36 please

3-35 Comprehensive variance analysis. Cooking Whiz manufactures premium food processors. The folwing are some manufacturing overhead data for Cooking Whiz for the year ended December 31,2017 : 8-36 Journal entries (continuation of 8-35). 1. Prepare journal entries for variable and fixed manufacturing overhead (you will need to calculate the various variances to accomplish this). 2. Overhead variances are written off to the Cost of Goods Sold (COGS) account at the end of the fiscal year. Show how COGS is adjusted through journal entries