The Jaguar Company, which manufactures electrical switches, uses a standard costing system and Prepare the journal entries, including writing off over$-($under$-)$allocated variable MOH to

COGS.

Compute the fixed MOH spending and production$-$volume variances, and the

allocated fixed MOH costs. Prepare the journal entries, including writing off over$-($under$-)$allocated fixed MOH to

COGS.

carries all inventories at standard. The standard manufacturing overhead costs per switch are based

on direct labor hours and are shown below:

Variable MOH $(5$ hours @ $$12$ per DMfgL hour$)$

Fixed MOH $(5$ hours @ $${15}^{*}$ per DMfgL hour$)$

Total MOH per switch

$*$Based on a capacity of $200,000$ DMfgL hours per month

The following information is available for the month of October:$>225,000$ DMfgL hours were worked at a total cost of $$5,625,000.$

$>$ Actual variable MOH costs were $$2,750,000.$

$>$ Actual fixed MOH costs were $$3,050,000.$

Compute the variable MOH spending, efficiency, and flexible$-$budget variances, and the allocated

variable MOH costs.