Muddy Duck Manufacturing (MDM) Inc. is a farm machinery company that uses a standard cost system for its machine-based production of grain drying equipment. Data regarding production for April are as 9 of 36 nufacturing overhead costs incurred Variablennufacturing overhead costs allocation rate Fixed manufacturing overhead costs incurred Fixed manufacturing overhead budgeted Denominator level machine hours Standard machine hours allowed per unit of output Units produced Actual machine hours used Ending work-in-process inventory $ 559,650 $600 per machine hour $86,500 $90,000 500 hours 15 hours 65 units 910 hours nil Required a. Prepare the necessary journal entries to account for the variable manufacturing overhead incurred and allocated to production