g yohan company has the following balances in its direct materials and direct labor variance accounts at year-end: debit credit direct materials price variance $14,350 direct materials usage variance $1,170 direct labor rate variance 900 direct labor efficiency variance $12,400 unadjusted cost of goods sold equals $1,590,000, unadjusted work in process equals $296,000, and unadjusted finished goods equals $250,000. required: question content area 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 a debit balance first. if an amount box does not require an entry, leave it blank.