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

Actual	Static
The Protocols Corporation (June 2017)	Results	Budget
Number of centrifuges assembled and sold	230	160
Hours of assembly time	391
Variable manufacturing overhead cost per hour of assembly time		$28.00
Variable manufacturing overhead costs	$11,364
Fixed manufacturing overhead costs	$16,090	$14,720

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?