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Hart Company made $3,380$ shelves using $22,380$ pounds of wood costing $$313,320.$ The company's direct materials

standards for one shelf are $8$ pounds of wood at $$13\mathrm{.}90$ 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

A

Record direct materials price and quantity variances.

Note: Enter debits before credits.