Mаsоn Cоmpаny hаs identified the fоllowing variances for the year: Favorable Direct Materials Price Variance Account currently shows a credit balance of $20,000 Unfavorable Direct Materials Efficiency Variance Account currently shows a debit balance $10,000 How would Mason company record the journal entry to write off/clear the direct materials variances to Cost of Good Sold at the end of the accounting period?