Question: * Accounting 2 question, 5 stars for quick and correct answer. Thanks! Hart Company made 4,000 bookshelves using 27,000 board feet of wood costing $297,000.

* Accounting 2 question, 5 stars for quick and correct answer. Thanks!

Hart Company made 4,000 bookshelves using 27,000 board feet of wood costing $297,000. The company's direct materials standards for one bookshelf are 8 board feet of wood at $10.90 per board foot.

(1)	Compute the direct materials variances incurred in manufacturing these bookshelves. (Round "AP" and "SP" to 2 decimal places.)

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