Managerial accountant of Odessa Outfitters has determined the following variences at the end of 2022. DM price variance DM quantity variance DL rate variance DL efficiency variance Overhead controllable variance Overhead volume variance 1,000 F 6,000 F 4,000 U 2,000 F 3.500 U 8,000 F Show closing journal entry for all variance accounts assuming all units are produced and sold in the same period.