Sunland Corp. supplies its customers with high-quality canvas tents. These canvas tents sell for $170 each, with the following DM and DL usage and price expectations. Direct materials 10 square yards per unit @ $4/square yard Direct labor 1.2 DL hours per unit @ $17/DL hour Variable-MOH 1.2 DL hours per unit @ $3.00/DL hour Throughout the year, Sunland used 3,596 DL hours in the process of making 3,100 tents. The company had originally planned to produce and sell 2,800 tents. Its actual variable-MOH costs totaled $10,968 for the year. Your answer is correct. Determine Sunland's variable-MOH price and efficiency variances. Also identify whether the company's variable-MOH costs were under- or overapplied, and by how much. Variable-MOH price variance $ 180 Unfavorable Variable-MOH efficiency variance $ 372 Favorable Variable-MOH $ 192 Over-applied Record the journal entries to accompany the following transactions for variable-MOH: (1) actual variable-MOH cost incur (consider that half was for utilities not yet paid, and half was for accrued indirect labor), (2) allocation of variable-MOH cos production, and (3) recognition of specific variable-MOH variances (while closing out the Variable-MOH Control account). account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" account titles and enter O for the amounts. List all debit entries before credit entries.) No. Account Titles and Explanation (1) Debit Credit (2) (3)