Prepare the journal entries that reflect the following:

a$.$ Assignment of overhead to production

b$.$ Recognition of the incurrence of actual overhead

c$.$ Recognition of overhead variances

d$.$ Closing out overhead variances, assuming they are not material

Note: Close the variances with a debit balance first. For compound entries, if an amount box does not require an entry, leave it blank or enter $"0".$

a$.$

b$.$

c$.$

d$.$