The River Plant of Carlisle, Incorporated produces a particular metal fixture used in aerospace and maritime industries. The following information is available for the last operating month:

The plant produced and sold $27,784$ fixtures for $$72$ each. Budgeted production was $30,000$ fixtures.

Standard variable costs per fixture follow:

Direct materials: $4$ pounds at $$4$ $ $16\mathrm{.}00$

Direct labor: $0\mathrm{.}1$ hours at $$404\mathrm{.}00$

Variable production overhead: $0\mathrm{.}4$ machine$-$hours at $$20$ per hour $8\mathrm{.}00$

Total variable costs $ $28\mathrm{.}00$

Fixed production overhead costs:

Monthly budget $$810,800$

Fixed overhead is applied at the rate of $$30$ per fixture.

Actual production costs:

Direct materials purchased and used: $105,200$ pounds at $$4\mathrm{.}22$ $ $443,944$

Direct labor: $2,750$ hours at $$41\mathrm{.}00112,750$

Variable overhead: $12,000$ machine$-$hours at $$19\mathrm{.}42$ per hour $233,040$

Fixed overhead $823,000$

Required:

a$.$ Prepare a cost variance analysis for each variable cost for the River Plant.

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.