Hart Company made 3,140 shelves using 22,140 pounds of wood costing $283,392. The company's direct materials standards for one shelf are 8 pounds of wood at $12.70 per pound.

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 Record direct materials price and quantity variances. Note: Enter debits before credits