The company where Brian works produces skateboards locallly but sells them globally for $$60$ each. Brian is one of the production managers in a meeting to discuss prelimary results from the year just ended. Here is the information they had in front of them: Standard Quantity per unit : wood $3\mathrm{.}00$ feet wheels $5\mathrm{.}00$ wheels direct labor $\mathrm{.}30$ hours Standard Price : wood $$5\mathrm{.}00$ per foot wheels $$\mathrm{.}50$ per wheel Direct labor $$16\mathrm{.}00$ per hour Actual results : $1)$ Quantity of wood purchased $,201,000$ feet; quantity of wood used $,195,000$ feet $2)$ Quantity of wheels purchased $,319,200$ wheels; quantity of wheels used, $301,200$ wheels. $3)$ Actual cost of the wood $,$ $$5\mathrm{.}10$ per foot. $4)$ Actual cost of the wheels $,$ $$\mathrm{.}55$ per wheel $5)$ Quantity of DL hours used, $19,800$ hours ; actual cost of DL hours $,$ $$17\mathrm{.}50,6)$ Actual unite produced, $60,000$ skateboards. $($A$)$ Complete a variance analysis for DM $($both wood and wheels and DL$,$ determining the orice and efficiency variances for wach; be sure to specify the amount and sign of each variance $.$ B create a T $-$ account for each DM Inventory account and for WIP Inventory; assusing all started with zero balance. Given your variance in part $($a$),$ record any new debits and$/$ or credits to these two T$-$ accounts to reflect the DM and DL activity. Them explain the ending balances for each DM inventory account$-$ what does each consist of in terms of DM quantity and price $?$ The ending balance in DM Inventory$-$Wood consist of $?$ Feet at a cost of $$?/$ foot. The ending balance in DM Inventory $-$Wheels consist of $?$ Wheels at cost of $$?/$ wheel.