The Beca Company uses a standard costing system. During 2021, the companyr incurred actual overhead of $ 5?;400. The standard rate for applying overhead is $ 4.17 per unit, and 120,900 units were produced in 202'L Onethird of the total overhead variance is attributed to the volume variance, and the remainder is attributed to the controllable overhead variance. Prepare the journal entries to record overhead incurred {you should credit "various accounts\") and the overhead variances. (Credit mum titles are automaticaih/ indmted Men Hweamount is entered Do not fndmtmnuaiiyJ No. Account Tilies and Explanaljon Debit Credit 1- e l; l; i i (To record actual overhead incurred) 2- i i i i {To record overhead applied} 3- l l i | i l i i i i i (To close manufacturing overhead and rem-rd overhead variances) List of Accounts Assistance Used Accounts Payable Accounts Receivable Controllable Overhead Variance Cost of Goods Sold Finished Goods Inventory Labor Efciency Variance Labor Rate Variance Material Price Variance Material QuantityVariance Manufacturing Overhead Various Accounts Overhead Volume Variance Raw Materials Inventory Wages Payable Work in Process Inventory