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Atoka Manufacturing uses a standard cost system. Standards for direct materials are as follows: Direct materials (pounds per unit of output) 2 Cost per pound of direct materials $5 Actual purchases of direct materials for the current month are 10,000 pounds for $48,000. 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 O A. a debit to Work - in - Process Inventory for $29,760, a credit to Raw Materials Inventory for $31,000, and a debit to Direct Materials Efficiency Variance for $1,240 O B. 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 O C. a debit to Work - in - Process Inventory for $29,760, a credit to Raw Materials Inventory for $50,000, and a debit to Direct Materials Efficiency Variance for $20,240 O D. 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 $2,000