Please provide answers for pink blank spaces according to the excel chart I posted. Regards.

Bottom-Shelf Provisions uses standard costs in its process costing system. At the end of the current month, the following information is prepared by the company's cost accountant. The total standard cost per unit of finished product is $18. During the current month, 5,000 units were completed and transferred to the finished goods inventory and 4,000 units were sold. The inventory of work in process at the end of the month consists of 600 units that are 60 percent complete. There was no inventory in process at the beginning of the month. Instructions a. Prepare journal entries to record all variances and the costs incurred (at standard) in the Work in Process account as separate compound entries for (1) direct materials, (2) direct labor, and (3) manufacturing overhead. b. Prepare journal entries to record (1) the transfer of units finished to the Finished Goods Inventory account and (2) the Cost of Goods Sold (at standard) for the month. c. Assuming that the company operated at 70 percent of its normal capacity during the current month, what is the amount of the budgeted fixed manufacturing overhead per month? Problem 24.3A Sample Worked Problem: Problem 24.3B Part A BOTTOM-SHELF PROVISIONS General Journal (1) Work in Process (standard cost) Materials Quantity Variance Materials Price Variance Direct Materials Inventory (actual cost) (To record materials used) (2) Work in Process (standard cost) Labor Efficiency Variance Labor Rate Variance Direct Labor (actual cost) (To record direct labor cost.) (3) Work in Process (standard cost) Overhead Spending Variance Overhead Volume Variance Manufacturing Overhead (actual cost) variances) Part B (1) cost) Work in Process (at standard cost) (To transfer cost of units completed to finished goods inventory.) (2) Cost of Goods Sold (at standard cost) cost) (To record cost of units sold) Part C Fixed overhead per month