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 less 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