You Are Provided with the Following Summary of Overhead-Related Costs

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.