The River Plant of Carlisle, Incorporated produces a particular metal fixture used in aerospace and maritime industries. The following information is ayailable for the last operating month: - The plant produced and sold 28,704 fixtures for $72 each. Budgeted production was 30,000 fixtures. - Standard variable costs per fixture follow: - Fixed production overhead costs: Monthly budget $814,800 - Fixed overhead is applied at the rate of $30 per fixture. - Actual production costs: 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