accounting entries for product costing period end closing

HI sapiens

Can anybody help me regarding the entries passed when

1. WIP caliculation

2. Settlement

3.Variane caliculation

I request you to give me for each entry wether it is a P&L gl account /Balance sheet gl account

If it is p&L account cost element is required or not

I would be thankful to you

Cheers

Vani