4.) During the last period, the managerial accountant of Red Rose Company has journalized the following variances. DM price variance 2,000 F DM quantity variance 6,000 F DL rate variance 8,000 U DL efficiency variance 2,000 F Overhead controllable variance 4,000 U Overhead volume variance 9,000 F Show the closing journal entry for all variance accounts assuming all units are produced and sold in the same period