Tolerance Corporation is a manufacturer of centrifuges. Fixed and VMOH cost pools are allocated to each centrifuge using budgeted assembly-hours. Budgeted assembly time is two hours per unit. The following table shows the budgeted amounts and actual results related to overhead for June. (Click the icon to view the table.) Required 1. Prepare an analysis of all VMOH and FMOH variances using the columnar approach. 2. Prepare journal entries for Tolerance's June variable and FMOH costs and variances; write off these variances to COGS for the quarter ended June 30 . 3. How does the planning and control of VMOH costs differ from the planning and control of FMOH costs? Requirement 1. Prepare an analysis of all VMOH and FMOH variances using the columnar approach. Begin by calculating the following amounts for the variable overhead. Data table