Only need part C answer.

Maple Leaf produced and sold 91,000 tires for $44 each. Budgeted production was 100,000 tires. Standard variable costs per tire follow. $ 8.00 Direct materials: 4 pounds at $2.00 Direct labor: 0.30 hours at $18.00 5.40 Variable production overhead: 0.30 machine-hours at $20 per hour 6.00 $19.40 Total variable costs Fixed production overhead costs: Monthly budget $1,550,000 Fixed overhead is applied at the rate of $15.50 per tire. Actual production costs: $ 727,700 466,650 568, 400 Direct materials purchased and used: 383,000 pounds at $1.90 Direct labor: 25,500 hours at $18.30 Variable overhead: 28,000 machine-hours at $20.30 per hour Fixed overhead 1,560,000 Required: a. Prepare a cost variance analysis for each variable cost for Maple Leaf Productions. b. Prepare a fixed overhead cost variance analysis. c. (Appendix) Prepare the journal entries to record the activity for the last period using standard costing. Assume that all variances are closed to cost of goods sold at the end of the operating period. Required B Required C Required A Prepare a cost variance analysis for each variable cost for Maple Leaf Productions. (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Variable Overhead Direct Materials Direct Labor Actual costs 727,700 466,650 568,400 Actual inputs at standard price 2$ 766,000 459,000 560,000 Flexible budget 728,000 491,400 546,000 38,300 24 Price variance 7,650 8,400 14,000 Efficiency variance 32,400 38,000 Cost variance 2$ 300 24,750 22,400 %24 %24 %24 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.) Total fixed overhead cost variance $ 149,500