$($Appendix $10$B$)$ The Baby Clothing Company makes and sells a single product, called a New bodysuit and employs a standard costing system. The following standards have been established for one unit of New bodysuit:

Standard Quantity or Hours Standard Cost per New bodysuit

Direct Materials $5$ board metre $$8\mathrm{.}00$

Direct Labour $0\mathrm{.}7$ hours $$8\mathrm{.}40$

There were no inventories of any kind on August $1.$ During August, the following events occurred:

Purchased $14,000$ board metres at the total cost of $$22,000.$

Used $10,300$ board metres to produce $2,100$ New bodysuits.

Used $1,400$ hours of direct labour time at a total cost of $$18,060.$

$($Appendix $10$B$)$ To record the use of direct materials in production, the general ledger would include what entry to the Materials Quantity Variance account?

Multiple Choice

$$360$ debit.

$$360$ credit.

$$320$ credit.

$$900$ debit.