used Standard costing system (1) Prepare the journal entry to charge direct materials costs to Work in Process Inventory and record the materiais 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 matertais variances, View transaction list Journal entry worksheet Record price and quantity variances. Noter Enter debits before credits Debit General Journal Transaction Credit 11 Record price and quantity variances. Note: Enter debits before credits. Debit General Journal Credit Transaction 1 View general Journal Clear entry Record entry de materials variances ecumulated in the accounting period and that they are immat try to close the variance accounts at period-end. Complete this question by entering your answers in the tabs below. Required 1 Required 2 ed 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 dose the variance accounts at period-end. View transaction list Journal entry worksheet