Data for next 2 questions: Zia Company had the following account balances at the end of year. Make the necessary adjusting entry at end of year to close cost variances assuming they are significant. Carry the percentages up to 4 decimal points. RM inventory 36,000 WIP Inventory 51.000 FG Inventory 61,200 CGS 91.800 DM Price Variance 4,000 DL Efficiency Variance 6,000 Var. FOH Eff. Var. 4,000 Q11. Provide journal entry to close DM Price Variance account at the end of period. Q12. Provide journal entry to close the remaining cost variance accounts at the end of period