Compound K52E Is a Raw Material Used to Make Pinkos

Multiple Choice

Compound K52E is a raw material used to make Pinkos Corporation's major product. The standard cost of compound K52E is $46.00 per ounce and the standard quantity is 5.0 ounces per unit of output. Data concerning the compound for March appear below:

The raw material was purchased on account.
-The Materials Quantity Variance for March would be recorded as a:

A) Credit of $19,780
B) Credit of $5,980
C) Debit of $19,780
D) Debit of $5,980