P2335 Calculating materials and labor variances and preparing journal entries per job include 10 software packages at a cost of 900 per package Standard direct labor during March 2018Actual direct materials costs for March included 90 software packages at a total cost of 81450 Actual direct labor costs included 110 hours per job at an average rate of Requirements1 Calculate direct materials cost and efficiency variances2 Calculate direct labor cost and efficiency variances3 Prepare journal entri