Atoka Manufacturing uses a standard cost system. Standards for direct materials are as follows: Direct materials (pounds per unit of output) Cost per pound of direct materials 3 $5 Actual purchases of direct materials for the current month are 10,000 pounds for $48,600. Planned and actual production for the month is 3,000 units. Atoka has issued 10,000 pounds of direct materials to production. The journal entry to record this transaction is A. a debit to Work - in - Process Inventory for $43,740, a credit to Raw Materials Inventory for $45,000, and a debit to Direct Materials Efficiency Variance for $1,260 B. a debit to Work - in - Process Inventory for $43,740, a credit to Raw Materials Inventory for $50,000, and a debit to Direct Materials Efficiency Variance for $6,260 C. a debit to Work-in-Process Inventory for $50,000, a credit to Raw Materials Inventory for $48,600, and a credit to Direct Materials Efficiency Variance for $1,400 D. a debit to Work - in - Process Inventory for $45,000, a credit to Raw Materials Inventory for $50,000, and a debit to Direct Materials Efficiency Variance for $5,000 %