Starlight Glassware Company has the following standards and flexible-budget data. Standard variable-overhead rate $ 18.00 per direct-labor hour Standard quantity of direct labor 2 hours per unit of output Budgeted fixed overhead $ 300,000 Budgeted output 25,000 units Actual results for February are as follows: Actual output 20,000 units Actual variable overhead $ 949,000 Actual fixed overhead $ 291,000 Actual direct labor 50,000 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.