Balt Company maintains a standard cost system. Last period, Balt spent $25,000 during the period to purchase 3,000 pounds of material H. The company used 5,000 pounds of Material H to produce 800 units of Product C8. The company has established a standard of 7 pounds of Material H per unit of C8, at a price of $7.50 per pound of material.

1. The debit to direct materials control account is

a. 25,000

b. 22,500

c. 41,667

d. 37,500

1. The debit to work in process control account is

a. 42,000

b. 56,000

c. 37,500

d. 45,000