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The Revolutions Corporation is a manufacturer of centrifuges. Fixed and variable manufacturing overheads are allocated to each centrifuge using budgeted assembly-hours. Budgeted assembly time is 2 hours per unit. The following table shows the budgeted amounts and actual results related to overhead for June 2017 (Click the icon to view the table.) Read the requirements. Requirement 1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing overhead variances. Begin by calculating the following amounts for the variable overhead. Actual Input Flexible Allocated Actual Costs Incurred Budgeted Rate Budget Overhead Variable OH i Data Table Requirements Actual Results Static Budget 190 1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing overhead variances. 2. Prepare journal entries for Revolutions' June 2017 variable and fixed manufacturing overhead costs and variances, write off these variances to Cost of Goods Sold for the quarter ending June 30, 2017. 3. How does the planning and control of variable manufacturing overhead costs differ from the planning and control of fixed manufacturing overhead costs? The Revolutions Corporation (June 2017) Number of centrifuges assembled and sold Hours of assembly time Variable manufacturing overhead cost per hour of assembly time Variable manufacturing overhead costs Fixed manufacturing overhead costs 230 391 $ 12,151 19,240 $ 30.00 $ 17,860 Print Done Print Done Enter any number in the edit fields and then click Check