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 $6 Actual purchases of direct materials for the current month are 10,000 pounds for $51,600. Planned and actual production for the month is 3,100 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 $47,988, a credit to Raw Materials Inventory for $55,800, and a debit to Direct Materials Efficiency Variance for $7,812 B. a debit to Work - in - Process Inventory for $55,800, a credit to Raw Materials Inventory for $60,000, and a debit to Direct Materials Efficiency Variance for $4,200 C. a debit to Work - in - Process Inventory for $47,988, a credit to Raw Materials Inventory for $60,000, and a debit to Direct Materials Efficiency Variance for $12,012 D. a debit to Work - in - Process Inventory for $60,000, a credit to Raw Materials Inventory for $51,600, and a credit to Direct Materials Efficiency Variance for $8,400