Ingredient A12H Is a Raw Material Used to Make Calvin

Multiple Choice

Ingredient A12H is a raw material used to make Calvin Corporation's major product.The standard cost of Ingredient A12H is $23.00 per ounce and the standard quantity is 3.8 ounces per unit of output.Data concerning the compound for October appear below:
$$\begin{array} { | l | r | } \hline \text { Cost of material purchased in October, per ounce } & \$ 23.10 \\\hline \text { Material purchased in October, ounces } & 2,300 \\\hline \text { Material used in production in October, ounces } & 2,120 \\\hline \text { Actual output in October, units } & 600 \\\hline\end{array}$$ The raw material was purchased on account.The Materials Quantity Variance for October would be recorded as a:

A) credit of $3,680.
B) debit of $4,140.
C) credit of $4,140.
D) debit of $3,680.