Which of the Following Entries Is Used to Record the Standard

Multiple Choice

Which of the following entries is used to record the standard costs of direct materials assigned to units worked on and total direct materials variances?

A) Work in Process (at standard costs) Direct Materials Variances
Direct Materials Control
B) Work in Process (at actual costs) Direct Materials Variances
Direct Materials Control
C) Direct Materials Variances Direct Materials Control
Work in Process (at standard costs)
D) Direct Materials Variances Direct Materials Control
Work in Process (at actual costs)