Starlight Glassware Company has the following standards and flexible-budget data Standard variable-overhead Standard quantity of direct Budgeted fixed overhead $ 4.00,per direct-labor rate hour hours per unit of output 2 labor $120,000 Budgeted output 20,000 units Actual results for February are as follows: Actual output Actual variable Actual fixed Actual direct labor 15,000 units $197,000 $111,000 overhead overhead 52,000 hours Required: Prepare journal entries for the following transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) . Record the incurrence of actual variable overhead and actual fixed overhead Add variable and fixed overhead to Work-in-Process Inventory Close underapplied or overapplied overhead into Cost of Goods Sold View transaction list Journal entry worksheet 2 Record the incurrence of actual variable overhead and actual fixed overhead. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet 2 Record the applied production overhead. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the entry to close underapplied or overapplied overhead into Cost of Goods Sold Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal