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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

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.

The debit to direct materials control account is

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$22,500

$25,000

$37,500

$41,667

The debit to work-in-process control account is

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45,000

$56,000

$37,500

$42,000

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