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Blue Company's standards call for 2,400 direct labor-hours to produce 1,000 units. During May only 900 units were produced and the company worked 2,500 direct labor-hours. The standard hours allowed for May production would be: O 2,400 O1,800 2.160 2.500During September, a small roofing company purchased 200 bundles of a certain type of shingle at a price of $25 per bundle, $5 less than the standard price. Its standard quantity of this type of shingle is 400 bundles. What is the journal entry to record the purchase of materials? Oa. debit Materials, 5,000 debit Materials Price Variance, 3,500 credit Accounts Payable, 21,500 Ob. debit Materials, 2,500 debit Materials Price Variance, 2,600 credit Accounts Payable, 1,720 Oc. debit Materials, 18,000 credit Materials Price Variance, 2,000 credit Accounts Payable. 15,000 Od. debit Materials. 6,000 credit Materials Price Variance, 1,000 credit Accounts Payable, 5,000