Overhead Varlances and Their Disposal Wamer Company has the following doto for the past year: Warner uses the overhead controf account to accumulate both sctull and applied overhead. Required: Assume the variance calculated is material. After prorating, provide the final ending balances of these accounts. 3. What if the variance is of the opposite sign calculated in Requirement 1 ? Provide the appropriate adjusting fournal entries for Requirements 1 and 2 . For a campound transaction, if an amount box does not require an entry, lesve it blank