Assume Duggar Consulting has created a standard cost card for each job. Standard direct materials per job include 13 software packages at a cost of $900 per package. Standard direct labor costs per job include 85 hours at $100 per hour. Duggar plans on completing 10 jobs during March 2018. Actual direct materials costs for March included 90 software packages at a total cost of $81,450. Actual direct labor costs included 95 hours per job at an average rate of $107 per hour. Duggar completed all 10 jobs in March.

Requirements:

1.	Calculate direct materials cost and efficiency variances.
2.	Calculate direct labor cost and efficiency variances.
3.	Prepare journal entries to record the use of both materials and labor for March for the company.