The Solutions Corporation is a manufacturer of centrifuges. Fixed and variable manufacturing overheads 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 2012.

Required1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing overhead variances using the columnar approach in Exhibit 8-4 (p. 277).2. Prepare journal entries for Solutions' June 2012 variable and fixed manufacturing overhead costs and variances; write off these variances to cost of goods sold for the quarter ending June 30, 2012.3. How does the planning and control of variable manufacturing overhead costs differ from the planning and control of fixed manufacturing overheadcosts?

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Actual Static The Solutions Corporation (June 2012) Results 216 Budget 200 Number of centrifuges assembled and sold Hours of assembly time Variable manufacturing overhead cost per hour of assembly time Variable manufacturing overhead costs Fixed manufacturing overhead costs 411 $30.00 $12,741 $20,550 $19,200