Required information [The following information applies to the questions displayed below.] Hart Company made 3,080 shelves using 22,080 pounds of wood costing $276,000. The company's direct materials standards for one shelf are 8 pounds of wood at $12.40 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 1 General Journal Debit Credit Record entry Clear entry View general journal