Atoka Manufacturing uses a standard cost system. Standards for direct materials are as follows: Direct materials (pounds per unit of output) 2 $5 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 3,100 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 $30,876, a credit to Raw Materials Inventory for $50,000, and a debit to Direct Materials Efficiency Variance for $19,124 B. a debit to Work - in - Process Inventory for $50,000, a credit to Raw Materials Inventory for $49,800, and a credit to Direct Materials Efficiency Variance for $200 C. a debit to Work - in - Process Inventory for $30,876, a credit to Raw Materials Inventory for $31,000, and a debit to Direct Materials Efficiency Variance for $124 D. a debit to Work - in - Process Inventory for $31,000, a credit to Raw Materials Inventory for $50,000, and a debit to Direct Materials Efficiency Variance for $19,000