Required information [The following information applies to the questions displayed below.) Hart Company made 3,000 shelves using 22,000 pounds of wood costing $266,200. The company's direct materials standards for one shelf are 8 pounds of wood at $12 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. View transaction list Journal entry worksheet A Record direct materials price and quantity variances. Note: Enter debits before credits Transaction General Journal Debit Credit Required information Journal entry worksheet < A Record direct materials price and quantity variances. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Clear entry View general journal Record entry >