Use the following information for the Exercises below. The following information applies to the questions displayed below) Hart Company made 3,100 bookshelves using 22,100 board feet of wood costing $278,460, The company's direct materials standards for one bookshelf are 8 board feet of wood ar $12.50 per board foot Hart Company uses a standard casting system (1) Prepare the journal entry to charge direct materials costs to Work in Process Inventory and record the materials variances. (2) Assume that Hart's materials variances are the only variances accumulated in the accounting period and that they are Immaterial. Prepare the adjusting journal entry to close the variance accounts at period-end. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the journal entry to charge direct materials costs to Work in Process Inventory and record the materiais variances View transaction list Journal entry worksheet