Delcarmen Company uses a standard cost system in its manufacturing plant for auto parts. The standard cost of a particular auto? part, based on a denominator level of 4,100 output units per? year, included 5 ?machine-hours of variable manufacturing overhead at $ 9 per hour and 5 ?machine-hours of fixed manufacturing overhead at $17 per hour. Actual output achieved was 4,700 units. Variable manufacturing overhead incurred was $265,000. Fixed manufacturing overhead incurred was $375,000. Actual incurred? machine-hours were 27,000.

Required

1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing overhead? variances, using the? four-variance analysis.

2. Prepare journal entries using the? four-variance analysis.

3. Describe how individual variable manufacturing overhead items are controlled from day to day.? Also, describe how individual fixed manufacturing overhead items are controlled.