(Appendix 10B) 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 HoursStandard Cost per New bodysuitDirect Materials5 board metre$8.00Direct Labour0.7 hours$8.40

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