Time left 1:05 Karen's Cookies makes Chocolate-banana cookies. Below is the variance worksheets for the actual December production of 78,000 boxes of cookies. Chocolate AAA AAB ABB BBB Total Units Used 110,000 110,000 110,000 97,500 Production Mix 75.00% 75.00% 70.00% 70.00% Cost per Unit $1.4000 $1.5000 $1.5000 $1.5000 TOTALS $115.500 $123.750 $115,500 $102.375 Banana AAA AAB ABB BBB Total Units Used 110,000 110,000 110,000 97,500 Production Mix 25.00% 25.00% 30.00% 30.00% Cost per Unit $1.0000 $0.7500 $0.7500 $0.7500 TOTALS $27.500 $20,625 $24.750 $21.938 GRAND TOTALS $143,000 $144,375 $140.250 $124,313 Question #8 - Record the journal entry to close out all the variance accounts from your previous question. (3 marks) A iii Account DR CR