The Protocols 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. Requirements 1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing overhead variances. 2. Prepare journal entries for Protocols' 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? Print Done - X Data table Actual Static The Protocols Corporation (June 2017) Results Budget Number of centrifuges assembled and sold 230 100 Hours of assembly time 391 Variable manufacturing overhead cost per hour of assembly time Variable manufacturing overhead costs $ 30.00 12,150 Fixed manufacturing overhead costs $ 10,990 $ 9,600 Print Done X