Book Hint Required information Use the following Information for the Exercises below. (Algo) (The following information applies to the questions displayed below] Hart Company made 3,360 shelves using 22.360 pounds of wood costing $310,804. The company's direct materials standards for one shelf are 8 pounds of wood at $13.80 per pound. Exercise 23-14A (Algo) Recording and closing materials variances LO P6 Hart Company uses a standard costing system. Prepare the journal entry to charge direct materials costs to Work in Process Inventory and record the direct materials variances Journal entry worksheet < A Record direct materials price and quantity variances. Note: Enter debts before credits Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal