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3 _ ) Dobrowolski Corporation manufactures one product It does not maintain any beginning or ending Work in Process inventories. The company uses a standard cost system in which products are recorded at their standard cost and any variances are closed directly to Cost of Goods SolcL There is no variable manufacturing overhead. The standard cost card for the company's only product is as follows: Standard Quantity or Hours Standard Price or Rate Direct materials Direct labor F ixed manufacturing overhead Total standard cost per unit 0.50 0.50 kilos hours hours S21_50 S7_50 per kilo per hour per hour Standard Cost $12.60 10.75 3.75 $27.10 The standard fixed manufacturing overhead rate was based on budgeted fixed manufacturing overhead of S752000 and budgeted activity of 10,000 hours. During the year, the company applied fixed overhead to the 12,900 units in work in process inventory using the predetermined overhead rate multiplied by the number of direct labor-hours allowed. Actual fixed overhead costs for the year were $62,600. Of this total: -$32400 related to items such as insurance: utilities: and indirect labor salanes that were all paid in cash and S" 000 related to depreciation of manufacturing equipment Required _ Completely record the transactions involving fixed overhead: including any variances, in the worksheet that appears below. Because of the width ofthe worksheet: it is in two parts. In your text: these two parts would be joined side-by-side to make one very wide worksheet. The beginning balances have been provided for each ofthe accounts: including the Property, Plant, and Equipment (net) account which is abbreviated as PP&E (net). Work in Process 11 Cash $1,120.00 Material s $36.54 Materials Price Variance Materials Quantity Variance L abor Rate Variance Labor Varianc e Finished Goods S62:33 FOHBud Varianc e PP&E net FOH Volume Variance Retamed $1,873.87