Hart Company made 3,120 shelves using 22,120 pounds of wood costing $280,924. The company's direct...

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Accounting

Hart Company made 3,120 shelves using 22,120 pounds of wood costing $280,924. The company's direct materials standards for one shelf are 8 pounds of wood at $12.60 per pound.
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.

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