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 Actual purchases of direct materials for the current month are 10,000 pounds for $48,000. Planned and actual production for the month is 3000 units. Atoka has issued 10,000 pounds of direct materials to production. The journal entry to record this transaction is 2 $5 O a debit to Work-in-Process Inventory for $30,000, a credit to Raw Materials Inventory for $50,000, and a debit to Direct Materials Efficiency Variance for $20.000 O a debit to Work-in-Process Inventory for $50,000, a credit to Raw Materials Inventory for $48.000, and a credit to Direct Materials Efficiency Variance for $2000 a debit to Work-in-Process Inventory for $28.800, a credit to Raw Materials Inventory for $50,000, and a debit to Direct Materials Efficiency Variance for $21,200 a debit to Work-in-Process Inventory for $28.800. a credit to Raw Materials Inventory for $30.000, and a debit to Direct Materials Efficiency Variance for $1200