The final amounts were in for Marigold Corp's foved-MOH costs. The total fixed-MOH costs consisted of $3,190 of insus ince (ail prepaice, $4,200 in accrued supervisor alaries, $4,600 of factory-rdated depreciation, and $1,400 in property taves (paid in cash2 Marigold's applied fixed-MOH costs amounted to $14,400 for the year. Further, both fiwed-MOH variances were favorable, the price variance being $300 and the volume variance being $800. Record the following journal entries.(1) to recognize the actual fixcd-MOH costs incurred, {2 the allocation of fuxed-MOOH to production, and (3) the final recognition of specific foved-MOH variances (while closing out the control account). (Creolte dcontant tives