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Maple Leaf Production manufactures truck tires. The following information is available for the last operating period Maple Leaf produced and sold 90.000 tires for $41 each. Budgeted production was 94,000 tires. Standard variable costs per tire follow Direct materinst 4 pounds at $2.00 Direct labor 0.35 hours at $18.00 Variable production overhead: 0.20 nachine-hours at $11 per hour Total variable costs $ 3.00 6.30 2.20 $16.50 Fixed production overhead costs Monthly budget $1.415,000 Fixed overhead is applied at the rate of $16.00 per tire. Actual production costs: Direct water purchased and used 350,000 pounds at $1.70 Direct labor 30,000 hours at 11:30 Variable overhead 11.500 machine hours $11.30 per hour Fixed overhead $540,000 549,000 209,050 1,416,000 Required: 1. Prepare a cost variance analysis for each variable cost for Maple Leaf Productions b. Prepare a fixed overhead cost varlance 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