PB Co maintains a standard cost bookkeeping system. The work in progress account for the latest period is as follows.

WORK IN PROGRESS CONTROL ACCOUNT

$'000 $'000 Stores account 724 Finished goods control 3,004 Wages control 1,210 Material usage variance 180 Production overhead control 1,050 Labour efficiency variance 200 3,184 3,184 Which of the following statements is/are consistent with the entries in the work in progress account?

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(a) (b) (c) Consistent Not consistent The material used in production was more than the standard allowed for the number of units produced All of the material issued to production was completely processed during the period The number of labour hours worked was greater than the standard allowed for the number of units produced with the account with the account entries entries