Standard Quantity Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Price Standard Unit Cost Direct materials (clay) Direct labor 1.2 lbs. 2.1 hrs. (Rate) $2.00 per lb. $ 8.00 per hr. Variable manufacturing overhead 2.1 hrs. $ 1.60 per hr. $ 2.40 16.80 3.36 (based on direct labor hours) Fixed manufacturing overhead 2.60 ($213,200 82,000 units) Barley Hopp had the following actual results last year: Number of units produced and sold Number of pounds of clay used Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 119,100 100,000 $ 190,000 164,100 $ 533,100 $ 209,100 $ 345,000 Required: Prepare the journal entry to record Barley Hopp's fixed manufacturing overhead costs and related variances for last year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)