Wilson Manufacturing uses a standard cost system. The allocation base for overhead costs is direct labor hours. Standard and actual data for manufacturing overhead are as follows: Variable overhead allocation rate: $40 per direct labor hour Fixed overhead allocation rate: $11 per direct labor hour Actual overhead incurred (variable and fixed): $94,656 Standards for direct labor are as follows: Hours per unit 0.5 , Direct labor cost per hour $20 Actual direct labor for the month: 1,972 hours for a total cost of $41,412 Actual and planned production for the month: 3,800 units What is the journal entry to allocate overhead costs (both variable and fixed) to production? Jackson Manufacturing has the following variances: What is the journal entry to adjust the Manufacturing Overhead?.