Atoka Manufacturing uses a standard cost system. Standards for direct materials are as follows:

Direct materials (pounds per unit of output)	3
Cost per pound of direct materials	$5

Actual purchases of direct materials for the current month are

10,000

pounds for

$49,800.

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 ________.

Question content area bottom

Part 1

A.a debit to

WorkinProcess

Inventory for

$44,820,

a credit to Raw Materials Inventory for

$45,000,

and a debit to Direct Materials Efficiency Variance for $180

B.a debit to

WorkinProcess

Inventory for

$45,000,

a credit to Raw Materials Inventory for

$50,000,

and a debit to Direct Materials Efficiency Variance for $5,000

C.a debit to

WorkinProcess

Inventory for

$44,820,

a credit to Raw Materials Inventory for

$50,000,

and a debit to Direct Materials Efficiency Variance for $5,180

D.a debit to

WorkinProcess

Inventory for

$50,000,

a credit to Raw Materials Inventory for

$49,800,

and a credit to Direct Materials Efficiency Variance for $200