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Hart Company made $3,200$ shelves using $22,200$ pounds of wood costing $$290,820.$ The company's direct materlals standards for one shelf are $8$ pounds of wood at $$13\mathrm{.}00$ per pound.

Exercise $21-14$A $($Algo$)$ 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 materlals variances.

Journal entry worksheet

A

Record direct materials price and quantity variances.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,,Debit,Credit$],[1,$Work in process inventory,$-,288,600,],[,$Direct materials price variance,,$2,220,],[,$Direct materials quantity variance,,,$290,820],[,,,,],[,$F$,,,],[4,11,,,]]$