Use the Following Information for the Next 2 Questions

Multiple Choice

Use the following information for the next 2 questions.
Keyport, Inc. uses a standard job cost system. The standard price for direct material is $15 per ounce, and Keyport used 60,000 ounces this period. The standard quantity allowed for direct materials this period was 58,000 ounces. The standard price for direct labor is $9 per hour, and Keyport used 5,000 direct labor hours, at an actual cost of $10 per hour this period. The standard quantity allowed for direct labor this period was 5,200 hours.
-The entry to record the usage of direct materials would include a

A) Debit to Work in process inventory for $900,000
B) Debit to Direct materials efficiency variance for $30,000
C) Credit to Raw materials inventory for $870,000
D) Credit to Work in process inventory for $60,000