When the Actual Amount of a Material Used in Production

Multiple Choice

When the actual amount of a material used in production is greater than the standard amount allowed for the actual output, the journal entry would include:

A) debit to Materials Inventory; credit to Materials Efficiency Variance.
B) debit to Work-In-Process Inventory; credit to Materials Efficiency Variance.
C) debit to Materials Inventory; debit to Materials Efficiency Variance.
D) debit to Work-In-Process Inventory; debit to Materials Efficiency Variance.