3 Record the journal entries to accompany the following transactions for variable-MOH: (1) actual variable-MOH cost incurred(consider that half was for utilities not yet paid, and half was for accrued indirect labor), (2) allocation of variable-MOH cost toproduction, and (3) recognition of specific variable-MOH variances (while closing out the Variable-MOH Control account).(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry isrequired, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before creditentries.)No. Account Titles and Explanation(1)(2)(3)DebitCredit11 Bramble Corp. supplies its customers with high-quality canvas tents. These canvas tents sell for $170 each, with the following DMand DL usage and price expectations.Direct materialsDirect laborVariable-MOH11 square yards per unit1.3 DL hours per unit1.3 DL hours per unit@ $6/square yard@ $18/DL hour@ $3.00/DL hourThroughout the year, Bramble used 3,874 DL hours in the process of making 3,050 tents. The company had originally planned toproduce and sell 2,750 tents. Its actual variable-MOH costs totaled $11,816 for the year.

Variance analysis is a financial and quantitative analysis used by businesses to identify the…

Bramble Corp. supplies its customers with high-quality canvas tents. These canvas tents sell for $170 each, with the following DM and DL usage and price expectations. Direct materials Direct labor Variable-MOH 11 square yards per unit 1.3 DL hours per unit 1.3 DL hours per unit @ $6/square yard @$18/DL hour @$3.00/DL hour Throughout the year, Bramble used 3,874 DL hours in the process of making 3,050 tents. The company had originally planned to produce and sell 2,750 tents. Its actual variable-MOH costs totaled $11,816 for the year.