West Manufacturing Company uses a standard cost system in its accounting records. The standard costs for its one product are as follows:

Materials 8 pounds at $1.00 = $ 8.00

Direct labor 1.2 hours at $14.00 = 16.80

Variable overhead 1.2 direct-labor hours at $4.00 = 4.80

Fixed overhead 1.2 direct-labor hours at $6.00 = 7.20

Total standard cost $36.80

The standard costs per unit are based on normal capacity of 3,600 direct-labor hours per month. In Wests accounting system, all inventories are recorded at standard costs and variances are recorded in the accounts. Thus, the materials price variance is based on purchases. Overhead variances are calculated using the four-variance method.

Actual activity and costs for September are as follows:

Production 2,850 units

Materials purchased 24,000 lbs. at $0.95 per kg.

Materials used in production 23,500 lbs.

Direct labor payroll 3,550 hours at $14.30 per hr.

Variable overhead $14,800

Fixed overhead $22,200

a. Prepare journal entries to record the actual variable overhead, variable overhead applied, and variable overhead variances for September (10pts).

b. Prepare journal entries to record the actual fixed overhead, fixed overhead applied and fixed overhead variances for September (10pts).