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Multiple Choice

[The following information applies to the questions displayed below.]
James Inc.'s flexible budget for June,based upon actual output,called for the use of 10,500 pounds of materials at a standard cost of $7.40 per pound.The Production Department actually used 10,700 pounds of materials costing $7.10 per pound during June.
-The journal entry to record the cost of direct materials used in June includes each of the following except:

A) A debit to Work in Process Inventory of $77,700.
B) A credit to Materials Price Variance of $3,210.
C) A credit to Direct Materials Inventory of $77,700.
D) A debit to Materials Quantity Variance of $1,480.