Starlight Glassware Company has the following standards and flexible-budget data.

Standard variable-overhead rate	$	6.00	per direct-labor hour
Standard quantity of direct labor		3	hours per unit of output
Budgeted fixed overhead	$	150,000
Budgeted output		25,000	units

Actual results for February are as follows:

Actual output		16,000	units
Actual variable overhead	$	378,000
Actual fixed overhead	$	141,000
Actual direct labor		55,000	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.

Record the incurrence of actual variable overhead and actual fixed overhead.

2.

Record the applied production overhead.

3.

Record the entry to close underapplied or overapplied overhead into Cost of Goods Sold.