A Manufacturing a standard cost wyse Standards for direct mail e as follows: Det materia pounds per un output) Cost per pound of direct materials Actual purchases of direct materials for the current montere 10,000 pounds for 40.000 Pared and actual production for the month is 3.000 unts Alhas issued 10.000 pounds of direct materials to production. The journal entry to record this transactions OA WORD Process inventory for $30,000, a credit to Raw Matera verior to $60,000, and a bit Drect Materiais On a debt to Work - -Process inventory for $60.000, a credit to Raw Materiale inventory for $1.000 and a credit to Direct Materiais E O a t Work-in-process inventory for $20.000, a credit to Raw Materials inventory for $30,000, and a debito Direct Me OD. adet to Work - -Process inventory for $20,000, a credito Raw Materiale inventory for $60,000, and a debit to Direct Matera eyvanarce for $34.000 n cy Variance for $12000 y Variance for 37200 ey Variance for $1.200 n c