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.