You are provided with the following summary of overhead-related costs for the most recent accounting period: 1. Actual variable overhead (OH) costs incurred during the month: a. Utilities = $30,000 (incurred, but not yet paid) b. Indirect materials = $10,630 (previously entered in Indirect Materials Inventory) 2. Standard variable OH cost for units produced during the period = $46,800 3. Actual fixed OH costs incurred during the month: a. Supervisory salaries $30,650 (earned, but not yet paid) b. Depreciation-Plant equipment = $100,000 4. Standard fixed overhead (FOH) cost applied to production during the period = $93,600 5. Total standard cost of units completed during the period = $140,400 6. Standard cost variances for the month: a. Production volume variance = $6,170 favorable b. Total overhead flexible-budget variance = $37,050 unfavorable 7. End-of-period overhead variance disposition-assume that after the variances are recorded into separate variance accounts (via the entry associated with (6) above), they are then closed entirely to Cost of Goods Sold. Required: Prepare the appropriate journal entries for each of the above events. Assume that the company uses a single account, Manufacturing Overhead