Maple Leaf Production manufactures truck tires. The following information is available for the last operating period.

• Maple Leaf produced and sold 91,000 tires for $44 each. Budgeted production was 95,000 tires.
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• Standard variable costs per tire follow.

Direct materials: 4 pounds at $2.00	$	8.00
Direct labor: 0.30 hours at $18.00		5.40
Variable production overhead: 0.30 machine-hours at $20 per hour		6.00
Total variable costs	$	19.40

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• Fixed production overhead costs:

Monthly budget $1,426,000

• Fixed overhead is applied at the rate of $16.00 per tire.
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• Actual production costs:

Direct materials purchased and used: 383,000 pounds at $1.90	$	727,700
Direct labor: 25,500 hours at $18.30		466,650
Variable overhead: 28,000 machine-hours at $20.30 per hour		568,400
Fixed overhead		1,427,000

Required:

a. Prepare a cost variance analysis for each variable cost for Maple Leaf Productions.

b. Prepare a fixed overhead cost variance analysis.

c. 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.