A certain job of Lasmine company requires 800 sheets of plastic at $4 per sheet. Assuming that 780 sheets were used at an actual cost of $3,276, which of the following is true under a standard cost system?

	A.	Materials Usage Variance would be credited for $80.
	B.	Materials Price Variance would be credited for $80.
	C.	Materials Usage Variance would be debited for $160.
	D.	Work in Process Inventory would be debited for $3,280.