Blueberry Baking Company produced 5,500 cakes that require 3 standard pounds per unit at a $3 standard price per pound, The company actuall used 16,650 pounds in production. Journalize the entry for the standard direct materials used in production. a. Debit Materials for $49,950 and credit Work in Process for $49,950 b. Debit Work in Process for $49,500 and Direct Materials Quantity Variance for $450 and credit Materials for $49,950 c. Debit Work in Process for $49,500 and credit Materials for $49,500 d. Debit Materials for $49,950 and credit Work in Process for $49,500 and Direct Materials Quantity Variance for $450