The River Plant of Carlisle, Incorporated produces a particular metal fixture used in aerospace and maritime industries. The following information is available for the last operating month: - The plant produced and sold 27,600 fixtures for $72 each. Budgeted production was 30,000 fixtures. - Standard variable costs per fixture follow: 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. Prepare a cost variance analysis for each variable cost for the River Plant. Note: Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option. Prepare a fixed overhead cost variance analysis. Note: Indicate the effect of each variance by selecting "F" for fav select either option. A Record entry for direct material costs payable and material variances. B Record entry for direct labor costs payable and labor variances. C Record the entry for variable overhead applied. D Record the entry for variable overhead payable. E Record the variable overhead variances. F Record the entry for fixed overhead applied. G Record the entry for fixed overhead payable. H Record the fixed overhead variances. I Record entry to transfer finished goods to inventory. J Record sales on accounts. K Record cost of goods sold. L Record the disposition of variances to cost of goods sold