Actual purchases of direct materiats for the current month are 10,000 pounds for $48,600. Planned and actual production for the month is 3.100 units. Aloka has issued 10.000 pounds of directmaterials to production. The joumat entry torecord this transaction is A. adebit to Work-in-Proces inventory for $45,198, a credit to Raw Materlats inventory for $60,000, and a debit to Direct Materials Efticiency Variance for $14,802 B. a debit to Work-in-Process inventory for $60,000, a credit to Raw Materials inventory for $48,600, and a credit to Direct Materiats Efficiency Variance for $11,400 C. a debit to Work - in - Process Inventory for $45,198, a credit oo Raw Materials Inventory for $55,800, and a debit to Direct Materials Efficlency Variance for $10,602 D. a debit to Work-in-Process Inventory for $55,800, a credit to Raw Materials inventory for $60,000, and a debit ta Direct Materials Efficiency variance for $4,200