[The following information applies to the questions displayed below.] Hart Company made 3,020 shelves using 22,020 pounds of wood costing $268,644. The company's direct materials standards for one shelf are 8 pounds of wood at $12.10 per pound. Hart Company uses a standard costing system. Prepare the journal entry to charge direct materials costs to Work in Process Inven and record the direct materials variances. Journal entry worksheet Record direct materials price and quantity variances. Note: Enter debits before credits