The manufacturing company Soluciones Elctricas has the following variable cost information to record the variations of the accounting period: 1. The total of the real

The manufacturing company Soluciones Eléctricas has the following variable cost information to record the variations of the accounting period:
1. The total of the real costs incurred is $1,578,400.00. 
2. The favorable variation in expenses corresponds to $421,600.00.
3. The flexible budget is equivalent to $800,000.00.
4. The unfavorable variation in efficiency is $1,200,000.00.
The journal entry to make the required record is as follows.