Please help with my continuing problem from Horngren's accounting 11th edition

P23-35

This continues the the Daniels consulting situation from Problem P22-57 of chapter 22. Assume Daniels has created a standard cost card for each job. Standard direct materials per job include 10 software packages at a cost of $900 per package. Standard direct labor costs per job include 105 hours at $100 per hour. Daniels plans on completeing 12 jobs during March 2018.

Actual direct materials cost for March included 90 software packages at a total cost of $81,450. Acutal direct labor costs included 110 hours per job at an average rate of $107 per hour. Daniels completed all 12 jobs in March.

Requirements:

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