Use the Following Information for the Next 2 Questions

Multiple Choice

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 efficiency variance allocated to work in process inventory is

A) Credit $26,000
B) Credit $24,375
C) Debit $17,333
D) Debit $8,125