PLEASE ANSWER COMPLETELY

A manufacturing company uses a standard costing system. The company allocates variable overhead (VOH) using machine hours. The budget (standard) machine time is 2 hours per output unit. The overhead allocation rate appears below: $ 10 VOH per machine hour Actual results for the year appear below: $ 192,000 VOH (Cash) 18,900 machine hours 9,000 units produced Required (A) Calculate the following variances: VOH spending variance; VOH efficiency variance (B) Provide all financial accounting entries for VOH including closing entries for variances. Clearly indicate debits and credits