Amada Companys standard cost system reports this information from its December operations.

Standard direct materials cost	$ 107,000
Direct materials quantity variance	3,400	U
Direct materials price variance	700	F
Actual direct labor cost	86,100
Direct labor efficiency variance	6,850	F
Direct labor rate variance	1,100	U
Actual overhead cost	374,500
Volume variance	12,500	U
Controllable variance	8,950	U

Required: 1. Prepare December 31 journal entries to record the companys costs and variances for the month for (a) direct materials, (b) direct labor, and (c) overhead. Ignore the journal entry to close the variances.