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Multiple Choice

[The following information applies to the questions displayed below.]
Maple Company's flexible budget,based upon the number of equivalent units produced,called for the use of 5,000 square yards of fabric at a standard cost of $2.45 per square yard.The Production Department actually used 5,200 square yards costing $2.35 per square yard during June.
-The journal entry to record the cost of direct materials used in June includes:

A) A debit to Work in Process Inventory of $12,220.
B) A credit to Materials Price Variance of $520.
C) A debit to Materials Price Variance of $520.
D) A credit to Direct Materials Inventory of $12,250.