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

Group of answer choices

$4,800 debit to Work in Process

$5,304 debit to Work in Process

$4,992 debit to Work in Process

$5,000 debit to Work in Process