Use the Following Information for the Next 2 Questions

Multiple Choice

Use the following information for the next 2 questions.
Thurston Corp. uses a standard job cost system with the following standards: Thurston actually used 2,000 pounds of direct material that cost $10,000 and 500 direct labor hours that cost $7,500.
-The entry to record the usage of direct materials would include a

A) Debit to Work in process inventory for $9,600
B) Credit to Raw material inventory for $10,000
C) Debit to Work in process inventory for $10,500
D) Credit to Direct materials efficiency variance for $480