[The following information applies to the questions displayed below] 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. 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. View transaction list Journal entry worksheet < A Record direct materials price and quantity variances. Note: Enter debts before credits Transaction General Journal Debit Credit < Prev < 80 6 of 7 Next > Help