The final amounts were in for Blue Corp's fixed-MOH costs. The total fixed-MOH costs consisted of $2,600 of insurance (all prepaid), $4,700 in accrued supervisor salaries, $4,500 of factory-related depreciation, and $1,500 in property taxes (paid in cash). Blue's applied fixed-MOH costs amounted to $14,100 for the year. Further, both fixed-MOH variances were favorable, the price variance being $200 and the volume variance being $600. Record the following journal entries: (1) to recognize the actual fixed-MOH costs incurred, (2) the allocation of fixed-MOH to production, and (3) the final recognition of specific fixed- MOH variances (while closing out the control account).