Agus, Inc. uses standard costing for the accounting for its product. The budget officer provided the following standard data imposed by the top- level management concerning direct materials: . Standard direct material is 3 per unit of the product Standard price is P5.00 per unit of direct material During the year, the company acquired on account 1,000 units of direct material at a total cost of P4,000. It also manufactured 150 products costing 750 direct materials. The journal entry to record the material usage variance will include a Debit to Work in Process at P1.800 Debit to Material Usage Variance at P1.500 Credit to Material Usage Variance at P1.200 Credit to Raw Materials at P3.000