Can someone help with part C? I have A & B correct, but am needing some help with C.

Maple Leaf Production manufactures truck tires. The following information is available for the last operating period. Maple Leaf produced and sold 93.000 tires for $42 each. Budgeted production was 97.000 tires. Standard variable costs per tire follow. $ 8.00 6.4e Direct materials: 4 pounds at $2.99 Direct labor: 0.48 hours at $16.80 Variable production overhead: 0.15 machine-hours at $15 per hour Total variable costs 2.25 $16.65 . Fixed production overhead costs: Monthly budget $1.463.000 Fixed overhead is applied at the rate of $16.00 per tire. Actual production costs: . Direct materials purchased and used: 392,888 pounds at $1.70 Direct labor: 32,480 hours at $16.30 Variable overhead: 15,8e machine-hours at $15.80 per hour Fixed overhead $ 666,400 528,120 237,80 1,464,000 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