1. A firm uses direct material X-0100. Based on the data provided, which of the following is included in the journal entry to record the use of material X-0100 in production?

   Standard Quantity	Standard Price	Actual Quantity Used	Actual Quantity Purchased	Actual Price
   10,000 pounds	$0.50 per pound	9,600 pounds	10,200 pounds	$0.52 per pound

   	a.	$4,800 debit to Work in Process
   	b.	$5,304 debit to Work in Process
   	c.	$4,992 debit to Work in Process
   	d.	$5,000 debit to Work in Process