Crystal Glassware Company has the following standards and flexible-budget data.

Standard variable-overhead rate.............. $6.00 per direct-labor hour
Standard quantity of direct labor............ 2 hours per unit of output
Budgeted fixed overhead...................... $100,000
Budgeted output.............................. 25,000

Actual results for April are follows:
Actual output................................ 20,000 units
Actual variable overhead..................... $320,000
Actual fixed overhead........................ $97,000
Actual direct labor.......................... 50,000 hours
1) Record the occurrence of actual variable overhead an actual fixed overhead.
2) add variable and fixed overhead to work in process inventory.
3) clothes under applied or overplayed overhead into cost of goods sold.