Drag each label to the correct location on the image.
Match the descriptions to the possibility of being addressed by a Trial Balance.

can detect the accuracy
of the accounting process

can help prepare the
income statement

can help check whether the
debit side is equal to the
credit side

can help check whether a
particular transaction has
been completely omitted

helps serve as a proof of
the application of the
double-entry system

Oerstman, inc. uses a standard costing system and develops its overhead rates from the current annual budget.the budget is based on an expected annual output of 120,000 units requiring 480,000 direct labor hours.(practical capacity is 500,000 hours)annual budgeted overhead costs total $772,800, of which $556,800 is fixed overhead.a total of 119,300 units, using 478,000 direct labor hours, were produced during the year.actual variable overhead costs for the year were $260,400 and actual fixed overhead costs were $555,450.required: 1. compute the fixed overhead spending variance and indicate if favorable or unfavorable.2. compute the fixed overhead volume variance and indicate if favorable or unfavorable.