[The following information applies to the questions displayed below.] Hart Company made 3.500 bookshelves using 26,000 board feet of wood costing $327600. The company's direct materials standards for one bookshelf are 8 board feet of wood at $1250 per board foot. value 2.40 points Hart Company records standard costs in its accounts and its materials variances in separate accounts when it assigns materials costs to the Work in Process Inventory account () Prepare the journal entry that both charges the direct materials costs to the Work in Process Inventory account and records the materials vaniances in their proper accounts