Required information [The following information applies to the questions displayed below.] Hart Company made 3,320 shelves using 22,320 pounds of wood costing $305,784. The company's direct materials standards for one shelf are 8 pounds of wood at $13.60 per pound. art Company uses a standard costing system. Prepare the journal entry to charge direct materials costs to Work in Process Inventory nd record the direct materials variances. Journal entry worksheet Record direct materials price and quantity variances. Note: Enter debits before credits