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during March 2018. 'o, nous at 100 per hour. Danes pals on completing 12 Acrual direct materials costs for March included 90 software packages at a total cog of $81.450. Actual direct labor costs included 110 hours per job at an average ra $107 per hour. Daniels completed all 12 jobs in March. te of 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 e direct materials cost and efficiency variances. the company CRITICAL THINKING Decision Case 23-1 Suppose you manage the local Scoopy's ice cream parlor. In addition to selling ice cream cones, you make large batches of a few flavors of milk shakes to sell through out the day. Your parlor is chosen to test the company's "Made-for-You" system. This new system enables patrons to customize their milk shakes by choosing different flavors. Customers like the new system and your staff appears to be adapting, but you wonder whether this new made-to-order system is as efficient as the old system in which you just made a few large batches. Eficiency is a special concern because your performance is evaluated in part on the restaurant's efficient use of materials and labor. Your superiors consider efficiency variances greater than 5% to be unacceptable. You decide to look at your sales for a typical day. You find that the parlor used 390 pounds of ice cream and 72 hours of direct labor to produce and sll2,000 shakes. The standard quantity allowed for a shake is 0.2 pound of ice cream and (0.0 d 0.03 ice creani a hour of direct labor. The standard costs are $1.50 per pound for ice cream and $8 pcr hour for labor