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Closing the Balances in The Variance Accounts at the End of the Year Yohan Company has the following balances in its direct materials and direct labor variance accounts at year-end: Debit Credit Direct Materials Price Variance $13,550 Direct Materials Usage Variance Direct Labor Rate Variance Direct Labor Efficiency Variance $1,200 860 $13,000 Unadjusted Cost of Goods Sold equals $1,550,000, unadjusted Work in Process equals $276,000, and unadjusted Finished Goods equals $200,000. Required: debit balance 1. Assume that the ending balances in the variance accounts are immaterial and prepare the journal entries to close them to Cost of Goods Sold. Note: Close the variances with first. If an amount box does not require an entry, leave it blank or enter "". Cost of Goods Sold 26,550 Direct Materials Price Variance 13.550 Direct Labor Efficiency Variance 13,000 Close variances with debit balance 1.200 Direct Materials Usage Variance Direct Labor Rate Variance 860 Cost of Goods Sold 2,060 Close variances with credit alance Feedback What is the adjusted balance in Cost of Goods Sold after closing out the variances? 1,574,490 2. What if any ending balance in a variance account that exceeds $9,000 is considered material? (a) Close the immaterial variance accounts to cost of Goods Sold. (b) Prorate the largest of the labor variances among Cost of Goods Sold, Work in Process, and Finished Goods on the basis of prime costs in these accounts. (c) Prorate the largest of the material variances among Cost of Goods Sold, Work in Process, and Finished Goods on the basis of prime costs in these accounts. The prime cost in Cost of Goods Sold is $1,050,000, the prime cost in Work in Process is $162,400, and the prime cost in Finished Goods is $128,000. If an amount box does not require an entry, leave it blank or enter "o". Note: Round all interim calculations to three decimal places, and round your final answers to the nearest dollar. Adjust credit entry for rounding to ensure debits equal credits in journal entry. (a) Direct Materials Usage Variance 1,200 Direct Labor Rate Variance 860 Cost of Goods Sold 2,060 (b) Work in Process 1,575 x Finished Goods 1,241 X Cost of Goods Sold 10,184 x Direct Labor Efficiency Variance 13,000 1,642 X (c) Work in Process Finished Goods 1,294 X Cost of Goods Sold 10,614 X Direct Materials Price Variance 13.550 Feedback What are the adjusted balances in Work in Process, Finished Goods, and cost of Goods Sold after closing out all variances? Adjusted balance Work in Process $ 219,217 x Finished Goods $ 202,535 X Cost of Goods Sold 1,568,738 X