What Is the Correct Journal Entry to Record a Favorable

Multiple Choice

What is the correct journal entry to record a favorable materials mix variance assuming all material variances are recognized when the direct materials are issued to production?

A)
$$\begin{array} { | l | c | c | } \hline \text { Work in Process Inventory } & \times \times \times & \\\hline \text { Direct Materials Mo. Variance } & \times \times\times & \\\hline \text { Direct material inventory } & & \times \times \times \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | } \hline \text { Work in Process Inventory } & \times \times \times & \\\hline \text { Direct Materials Mix Variance } & & \times \times \times \\\hline \text { Direct material inventory } & & \times \times\times \\\hline\end{array}$$
C)
$$\begin{array} { | c | c | c | } \hline \text { Finished Goods Inventory } & \times \times \times & \\\hline \text { Direct Materials Mo Variance } & \times \times \times & \\\hline \text { Work in Process Inventory } & & \times \times\times \\\hline\end{array}$$
D)
$\begin{array} { | l | l | l | } \hline \begin{array} { l } \text { Direct Materials Mix } \\\text { Variance }\end{array} & X X X & \\\hline \begin{array} { c } \text { Work in Process } \\\text { Inventory }\end{array} & & X X X \\\hline\end{array}$