The Rotations Corporation is a manufacturer af centrifuges. Fixed and variable manufacturing overheads are allacated to each centrifuge using budgeted assembly-hours. Budgeted assembly time is 2 haurs per unit. The fallowing table shows the budgeted amounts and actual results related to avemead for June 2017 (Click the icon to view the lable. Read the requirements Data Table Incurred Varlable OH Actual Static Now complete the table below for the fixed manufacturing overhead. The Rotations Corporation (June 2017) Results Same Budgeted Lump Sum Regardless of Output Level Number of centrifuges assembled and sold Hours of assembly time Variable manufacturing overhead cost per hour of assembly time ariable manufacturing overhead costs Fixed manufacturing overhead costs 220 150 396 Actual Costs Incurred Flexible 31.00 Budget Overhead $ 12,693 Fixed OH 15,510 $ 14,100 Now complete the 4-variance analysis using the amounts you calculated above. (f no variance exists leave the dolar value bl 4-Variance Efficiency Print Done Variance Variance Variable OH Flxed OH Requirement 2. Prepare jaumal entries for Rotations' June 2017 variable and fixed manufacturing overhead costs and variances; write off these variances to Cast of Gaods Sald for the quarter ending June 30, 2017. (Record debits first, then credits. Exclude explanations from any journal entries.) Begin by recording the actual variable manufacturing overhead incurred. Journal En Date Accounts Debit Credit