Patel and Sons Inc. uses a standard cost system to apply factory overhead costs to units produced. Practical capacity for the plant is defined as $54,900$ machine hours per year, which represents $27,450$ units of output. Annual budgeted fixed factory overhead costs are $$274,500$ and the budgeted variable factory overhead cost rate is $$3\mathrm{.}60$ per unit. Factory overhead costs are applied on the basis of standard machine hours allowed for units produced. Budgeted and actual output for the year was $21,100$ units, which took $43,900$ machine hours. Actual fixed factory overhead costs for the year amounted to $$263,700$ while the actual variable overhead cost per unit was $$3\mathrm{.}50.$Based on the information provided above, provide an appropriate end$-$of$-$year closing entry for each of the following two independent situations: $($a$)$ the net factory overhead cost variance is closed entirely to Cost of Goods Sold $($CSG$),$and $($b$)$ the net factory overhead variance is allocated among WIP Inventory, Finished Goods Inventory, and CGS using the following percentages: $10\%,20\%,$ and $70\%,$ respectively.$($Do not round intermediate calculations. Round your final answers to nearest whole dollar amount. If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$