Hart Comoany made 3,120 shelves using 22,120 pounds of wood costing $280,924. The company's direct materials standards for one shelf are 8 pounds of wood at $12.60 per pound.

AQ= Actual Quantity

SQ= Standard Quality

AP= Actual Price

SP= Standard Price

1. Compute the direct materials price and quantity variances along with the total direct materials variance.

2. Hart applies management by exception by investigating direct materials variances of more than 5% of actual direct materials costs. Which direct materials variances will Hart investigate further?

3. 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 variences.