The following variances and selected account balances are known (or unknown) for X Co. for the year 2030: Variable MOH Efficiency Variance Fixed MOH Spending Variance Production Volume Variance $53,650 F $17,000 F Variable MOH Spending Variance $24,850 U $22,000 F $621,000 ? $520,500 ? Fixed MOH Control Fixed MOH Allocated Variable MOH Allocated Variable MOH Control Required: Given the above information, record the following 2 entries only, for the year 2030: 1) Entry to record actual variable manufacturing overhead incurred. 2) Entry to record the isolation of fixed manufacturing overhead variances.