is this correct?

Yohan Company has the following balances in its direct materials and direct labor variance accounts at year-end: Debit Credit Direct Materials Price Variance $1,000 Direct Materials Quantity Variance $2,000 Direct Labor Rate Variance $500 Direct Labor Efficiency Variance $3,000 Unadjusted Cost of Goods Sold equals $200,000. Which of the following would be FALSE when the year-end closing entry is made? Adjusted Cost of Goods Sold will be $198,500. The Cost of Goods Sold account will be debited, The Direct Labor Rate Variance account will be debited. The Direct Materials Price Variance account will be credited