20. If the actual cost for direct materials is $5,000, the standard direct materials cost is $5,000, the materials price variance is $200 U and the materials quantity variance is $200 F, the entry to record the direct materials quantity variance is: A) Work-in-process inventory 5,000 Materials quantity variance 200 Materials price variance 200 Accounts payable 5,000 B) Work-in-process inventory 5,200 Materials quantity variance 200 Raw materials inventory 5,000 C) Work-in-process inventory 5,000 Materials quantity variance 200 "Raw materials inventory 4,800 D) Work-in-process inventory 5,000 Materials quantity variance 200 Accounts payable 4,800