The Motions Corporation is a manufacturer of centrifuges. Fixed and variable manufacturing overheads are allocated to each centrifuge using budgeted assembly-hours. Budgeted assembly time is 2 hours per unit. The following table shows the budgeted amounts and actual results related to overhead for June 2017. (Click the icon to view the table.) Read the requirements. Requirement 1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing overhead variances. Begin by calculating the following amounts for the variable overhead. Variable OH Actual Input Actual Costs X Incurred Budgeted Rate Flexible Budget Allocated Overhead Requirements 1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing overhead variances. 2. Prepare journal entries for Motions' June 2017 variable and fixed manufacturing overhead costs and variances; write off these variances to Cost of Goods Sold for the quarter ending June 30, 2017. 3. How does the planning and control of variable manufacturing overhead costs differ from the planning and control of fixed manufacturing overhead costs? Data table Actual Static The Motions Corporation (June 2017) Results Budget Number of centrifuges assembled and sold 230 100 Hours of assembly time 322 Variable manufacturing overhead cost per hour of assembly time $ 29.00 Variable manufacturing overhead costs $ 9,752 Fixed manufacturing overhead costs $ 11,030 $ 9,600 -