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 labor 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.