How would the adjusting entry to record interest expense on December 31, 2013 affect the financial statements? 
Definitions:
Variable Overhead Efficiency Variance
The difference between the actual variable overhead and the standard cost of variable overhead allocated for the actual production.
Supplies Cost
The cost associated with materials and items used in the operation or maintenance of a business or facility.
Machine-Hours
A measure of the amount of time a machine is operated, used for allocating machine operation costs to products or units produced.
Direct Labor Variances
The differences between the budgeted and actual costs of direct labor, analyzed to understand deviations in manufacturing expenses.
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