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The following variances and selected account balances are known (or unknown) for X Co. for the year 2030: Variable MOH Efficiency Variance $53,650 F Fixed MOH Spending Variance $17,000 F Variable MOH Spending Variance $24,850 U Production Volume Variance $22,000 F Fixed MOH Control $621,000 Fixed MOH Allocated ? Variable MOH Allocated $520,500 Variable MOH Control ? Required: Given the above information, record the following 2 entries only, for the year 2030: 1) Entry to record actual variable manufacturing overhead incurred. 2) Entry to record the isolation of fixed manufacturing overhead variances