The Dexon Company Makes and Sells a Single Product Called

Multiple Choice

The Dexon Company makes and sells a single product called a Mip and uses a standard costing system. The following standards have been established for one unit of Mip: There were no inventories of any kind on August 1. During August, the following events occurred:
Purchased 15,000 board feet at the total cost of $24,000.
Used 12,000 board feet to produce 2,100 Mips.
Used 1,700 hours of direct labor time at a total cost of $20,060.
-To record the use of direct materials in production, the general ledger would include what entry to the Materials Quantity Variance account?

A) $3,600 debit
B) $3,600 credit
C) $900 debit
D) $900 credit