The following amounts represent the year-end account balances and their composition for Poppin Corp., which follows standard costing in its accounting system. DM Inv WIP Inv FG Inv COGS DM $4,000 $8,000 $12,000 $28,000 DL 18,000 18,000 42,000 MOH 7,500 7,500 17,500 Acct Bal. $4,000 $33,500 $37,500 $87,500 Poppin's trial balance shows the following variance accounts still on the books at year-end. DM Price Variance DM Efficiency Variance $2,000 Unfavorable $4,000 Favorable There were no direct labor or overhead variances. Which of the following would be part of the first of two journal entries needed to write-off these variances by proration? credit to WIP Inventory for $615 debit to DM Price Variance for $2,000 O credit to COGS for $2,333 debit to DM Inventory for $167