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Hart Company made $3,40$ shelves using $22,140$ pounds of wood cosung $$283,392$ The company's direct materlals standards for one shelf are $8$ pounds of wood at $$1270$ per pound.

Hart Company uses a standard costing system. Prepare the journal entry to charge direct materlals costs to Work in Process Inventory and record the direct materials variances.

Journal entry worksheet

A

Record direct materials price and quantity variances,

Note: Eater debits betore oredits.

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