Hart Company made 3,160 shelves using 22,160 pounds of wood costing $285,864. The company's direct materials standards for one shelf are 8 pounds of wood at $12.80 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.

• Record direct materials price and quantity variances.

• Transaction	General Journal	Debit	Credit
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