Ramos Manufacturing Uses a Standard Cost System $\begin{array}{cc}\text { Manufacturing overhead}\\\hline\begin{array}{ll|l}&95,000& \\&&93,000\end{array}\end{array}$

Ramos Manufacturing uses a standard cost system.The T-account for manufacturing overhead is shown below:
$\begin{array}{cc}\text { Manufacturing overhead}\\\hline\begin{array}{ll|l}&95,000& \\&&93,000\end{array}\end{array}$
In addition to the above,Ramos calculated the following overhead variances:
Variable overhead cost variance: $5,000 F
Variable overhead efficiency variance: $4,850 U
Fixed overhead cost variance: $1,200 F
Fixed overhead volume variance: $3,350 U
Prepare the journal entry to close the manufacturing overhead account and record the overhead variances.Omit explanation.