By year$-$end, Oriole Corp. had recognized standard cost variances for all of its production costs, including DM$,$ DL$,$ variable$-$MOH, and fixed$-$MOH. The following variances exist per the trial balances; the balance of COGS at this time is $$113,910.$ Record the journal entry to write off these variances directly to COGS. Make note of the adjusted COGS balance after this entry is posted. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$ By year$-$end, Oriole Corp. had recognized standard cost variances for all of its production costs, including DM$,$ DL$,$ variable$-$MOH, and

fixed$-$MOH. The following variances exist per the trial balances; the balance of COGS at this time is $$113,910.$

DM price variance

$$5,200$ Credit Variable$-$MOH price variance

$$3,260$ Debit

DM efficiency variance

$3,600$ Debit

Variable$-$MOH efficiency variance

$240$ Debit

DL price variance

$1,810$ Debit

Fixed$-$MOH price variance

$1,940$ Debit

DL efficiency variance

$2,385$ Credit

Fixed$-$MOH volume variance

$910$ Credit