Can you please help with the ones marked wrong? And also Journal Entries 9-12

Maple Leaf Production manufactures truck tires. The following information is available for the last operating period. Maple Leaf produced and sold 92,000 tires for S40 each. Budgeted production was 100,000 tires. Standard variable costs per tire follow Direct materials: 4 pounds at $2 Direct labor: 0.4 hours at $18 Variable production overhead: 0.18 machine-hours at $10 per hour S 8.00 7.20 1,80 S17.00 Total variable costs Fixed production overhead costs: Monthly budget $1,350,000 . Fixed overhead is applied at the rate of $15 per tire. .Actual production costs Direct materials purchased and used: 384,000 pounds at $1.80 Direct labor: 35,200 hours at $18.40 Variable overhead: 17,280 machine-hours at $10.20 per hour Fixed overhead $691,200 647,680 176,256 1,360,000 Required: a. Prepare a cost variance analysis for each variable cost for Maple Leaf Productions. (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Answer is complete but not entirely correct. Direct Materials S 691,200 768,000633, 172,800 $ 736,000 S 76,80O F 14, $ 32.000 | U $ 28,800 Or@|$ 7,200. | UO Direct Labor Actual costs Actual inputs at standard $ 647 S 176,2 S 165 Flexible budget Price variance Efficiency variance Cost variance $ 662,4 OX F 14,7 FVS 10, b. Prepare a fixed overhead cost variance analysis. (Indicate the effect of each variance by selecting "F for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Answer is complete and correct. Total fixed overhead e (Appendix Prepane the joumal entrea to reo the activty for the last parod Laing andard cating. Assuma that all varian are doasd to coat of goods ald at the end of the opanating period. If no entry is raquired for a transactionevent,lct "No joumal entry requirad" in the firat account field) Answer is not complete. Event General Journal Debit 36.CC Materals etticiany varance Matenals pice varianee Acccunta payablo 76.800 69120 662 400 14.cec Diroct labor prize varlance 26.800 647,680 Direct lebor eitency wariarce 65 600 aurhaad Mecelaneaus payaics and nwentory accounts 76,200 reble overhead appied? 3.458 7.200 176 256 work-In-proces etery 1380,cc0 130,cco 1.380,00O Miscelaneous peygble and wemory acoa 1.360,000 1.380 cca Fbnd averhaad prica verarco Foed vermeld production 'olume variance o,cc 13co,c Fxed overead (actual 9 Record entry to transfer finished goods to inventory 10 Record sales on accounts. 11 Record cost of goods sold. 12 Record the disposition of variances to cost of goods sold