The Springfield Company uses a standard costing system. During 2021, the company incurred actual overhead of 5571500. The standard rate for applying overhead is $4.08 per unit and 123,900 units were produced in 2022. One third of the total overhead variance is attributed to the volume variance and the remainder is attributed to the controllable overhead variance. Prepare the journal entries to record overhead incurred (you should credit various accounts and the overhead variances. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) No. Account Titles and Explanation Dehit Credit 1 (To record actual overhead incurred) (Tomcord overhead applied) (To record overhead applied) 3. (To close manufacturing overhead and record overhead variances)