Required information

Use the following information for the Exercises below. $($Static$)$

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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.

Exercise $23-14$A $($Static$)$ Recording and closing materials variances LO P$6$

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.

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