Amada Company's standard cost system reports this information from its December operations. Standard direct materials cost Direct materials quantity variance Direct materials price variance Actual direct labor cost Direct labor efficiency variance Direct labor rate variance Actual overhead cost Volume variance Controllable variance $ 102,000 3,100 u 700 86,500 6,950 F 1,150 W 375,000 12,500 8,900 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 View journal entry worksheet NO Date General Journal Debit Credit View transaction list Journal entry worksheet 1 2 3 Record direct materials costs and variances. Note: Enter debits before credits. Debit Credit General Journal Date December 31 View general journal Clear entry Record entry Journal entry worksheet Record direct labor costs and variances. Note: Enter debits before credits General Journal Debit Credit Date December 31 Record entry Clear entry View general journal Journal entry worksheet