Amada Company's standard cost system reports this information from its December operations. Standard direct materials cost $ 108, 000 Direct materials quantity variance 3,900 U Direct materials price variance 700 F Actual direct labor cost 86, 800 Direct labor efficiency variance 6, 900 F Direct labor rate variance 1, 150 U Actual overhead cost 375, 000 Volume variance 12, 000 U Controllable variance 8, 850 U Required: 1. Prepare December 31 journal entries to record the company's costs and variances for the month for (a) direct materials, (b) direct labor, and (c) overhead. Ignore the journal entry to close the variances. View transaction list Journal entry worksheet 2 3 Record direct materials costs and variances. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journalAmada Company's standard cost system reports this information from its December operations. Standard direct materials cost $ 108, 000 Direct materials quantity variance 3,900 U Direct materials price variance 700 F Actual direct labor cost 86, 800 Direct labor efficiency variance 6, 900 F Direct labor rate variance 1, 150 U Actual overhead cost 375, 000 Volume variance 12, 000 U Controllable variance 8, 850 U Required: 1. Prepare December 31 journal entries to record the company's costs and variances for the month for (a) direct materials, (b) direct labor, and (c) overhead. Ignore the journal entry to close the variances. View transaction list Journal entry worksheet