Barium Corporation Has Provided the Following Data Concerning Its Most

Multiple Choice

Barium Corporation has provided the following data concerning its most important raw material,Compound XYY2:
$$\begin{array} { | l | r | } \hline \text { Standard cost, per liter } & \$ 23.80 \\\hline \text { Standard quantity, liters per unit of output } & 5.7 \\\hline \text { Material used in production in August, liters } & 2,350 \\\hline \text { Actual output in August, units } & 400 \\\hline\end{array}$$ When recording the use of materials in production,Raw Materials would be:

A) debited for $55,930.
B) debited for $54,264.
C) credited for $55,930.
D) credited for $54,264.