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Material quantity variance Labor rate variance Labor efficiency variance Controllable overhead variance Overhead volume variance 3,900 (1,650) favorable 5,650 unfavorable 2.550 unfavorable 4,270 unfavorable Total $ 11,120 unfavorable REQUIRED Prepare a journal entry to close the variance accounts at Bell Computers. Assume that the total variance is not material and is closed to cost of goods sold. EXERCISE 11-17. (Appendix) Closing Variance Accounts [LO 1, 2] Refer to the summary of variances in Exercise 11-16. At Bell Computers, the ending balance in Finished Goods Inventory is $117,000, the ending balance in Work in Process Inventory is $54,000, and the balance in Cost of Goods Sold is $437,500. REQUIRED Prepare a journal entry to close the variance accounts at Bell Computers. Assume that the total variance is material and is apportioned among Finished Goods Inventory, Work in Process Inventory, and Cost of Goods Sold