The following information is available for Sarasota's Chocolates: 2.900 boxes 3,330 boxes Actual production Budgeted production Standard direct labor hours Actual direct labor hours 3.76 DLH per box 11.484 Fixed Overhead Standard $5 per direct labor hour Actual $66,804 (a) Prepare the journal entry to record actual fixed overhead costs incurred. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Manufacturing Overhead Debit Credit 66804 86804 Accounts Payable (To record actual fixed manufacturing overhead) (b) Prepare the journal entry to record the application of fixed overhead to production. (Credit account titles are automatically indented when amount is entered. Do not Indent manually) Account Titles and Explanation Credit Debit Work in Process inventory 66004 Manufacturing Overhead 66304 To record applied fixed manufacturino nuverheart