Work in Process Inventory Is Debited for Which of the Following

Multiple Choice

Work in process inventory is debited for which of the following when recording the use of direct materials in the production process?

A) Standard quantity of Direct Materials Used (AQU) for actual production output times actual cost per pound
B) Standard quantity of Direct Materials Used (AQU) for actual production output times standard cost per pound
C) Actual quantity (AQ) of Direct Materials Used (AQU) times standard cost per pound
D) Actual quantity (AQ) of Direct Materials Used (AQU) times actual cost per pound