Hart Company made 3,280 shelves using 22,280 pounds of wood costing $300,780. The company's direct materials standards for one shelf are 8 pounds of wood at $13.40 per pound. lart Company uses a standard costing system. Prepare the journal entry to charge direct materials costs to Work in Process Inventor nd record the direct materials variances. Journal entry worksheet Record direct materials price and quantity variances. Note: Enter debits before credits