2.) Managerial accountant of Odessa Outfitters has determined the following variences at the end of 2022. DM price variance 1,000 F DM quantity variance 6,000 F DL rate variance 4,000 U DL efficiency variance 2,000 F Overhead controllable variance 3.500 U Overhead volume variance 8,000 F Show closing journal entry for all variance accounts assuming all units are produced and sold in the same period.