Saved Help Save & Exit Submit 14 Check my work ! -84 Required information Use the following information for the Exercises below. (Algo) [The following information applies to the questions displayed below.) Hart Company made 3,120 shelves using 22,120 pounds of wood costing $280,924. The company's direct materials standards for one shelf ore 8 pounds of wood at $12.60 per pound. Book Hint Print References Exercise 21-14A (Algo) Recording and closing materials variances LO P6 Hart Company uses a standard costing system. Prepare the journal entry to charge direct materials costs to Work in Process Inventory and record the direct materials variances. View transaction ist View Journal entry worksheet No Transaction General Journal Debit Credit A Work in process inventory 280.924