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Patel and Sons Inc. uses a standard cost system to apply factory overhead costs to units produced. Practical capacity for the plant is defined as $51,900$ machine hours per year, which represents $25,950$ units of output. Annual budgeted fixed factory overhead costs are $$259,500$ and the budgeted variable factory overhead cost rate is $$2\mathrm{.}60$ per unit. Factory overhead costs are applied on the basis of standard machine hours allowed for units produced. Budgeted and actual output for the year was $19,600$ units, which took $40,900$ machine hours. Actual fixed factory overhead costs for the year amounted to $$252,700$ while the actual variable overhead cost per unit was $$2\mathrm{.}50.$

Based on the information provided above, provide the appropriate journal entries: $($a$)$ to record the overhead cost variances for the period $($thereby closing out the balance in the Factory Overhead account$),$ and $($b$)$ to close the variance accounts to the Cost of Goods Sold $($CGS$)$ account at the end of the period. $($Do not round intermediate calculations. Round your final answers to nearest whole dollar amount. If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$