i really need a step by step. i have seen others you use 905 as the AC but i am not sure how? if anyone can explain this to me i would be so grateful

> Continuing Problem P23-35 Calculating materials and labor variances and preparing journal entries This continues 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 labo costs per job include 105 hours at $100 per hour. Daniels plans on completing 12 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 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 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 B CD wirement 1 Direct Materials Cost Variance (AC-SC XAQ TA Direct Materials Efficiency Variance (AQ-SQ)X SC requirement 2 Direct Labor Cost Variances ACOSC) XAC Direct Labor Efficiency Variance 30 equirement 3 31 Data Accounts and Explanation Work-In-Process Inventory Direct Materials Efficiency Variance (from req. 1) Raw Materials inventory Used direct materials Work-in-Process Inventory Direct Labor Cost Variance from req. 2) Direct Labor Efficiency Variance from reg 2) Wages Payable Direct labor costs incurred 123-10 E23-19 23.20 CP23-35 +