When the Actual Amount of a Raw Material Used in Production

Multiple Choice

When the actual amount of a raw material used in production is greater than the standard amount allowed for the actual output,the journal entry would include:

A) debit to Raw Materials;credit to Materials Quantity Variance.
B) debit to Work-In-Process;credit to Materials Quantity Variance.
C) debit to Raw Materials;debit to Materials Quantity Variance.
D) debit to Work-In-Process;debit to Materials Quantity Variance.