Use the following information for the next 2 questions.
Given the following account balances at the end of the first year of operations: 
-Assuming that variances are considered material, the entry and amount of the direct material price variance allocated to Cost of Goods Sold is
Definitions:
P(B|A)
The likelihood of event B happening after event A has already taken place.
Complement
The set or amount that completes something to a whole, usually in the context of sets in mathematics or the complement rule in probability.
P(A)
The probability of event A occurring in a statistical context.
Complement
In mathematics, a complement refers to the elements not in the subset of interest within a given set. In general language, it means something that completes or goes well with something.
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