Cook's Fancy Products uses a standard costing system and account for variances in the general ledger. Consider the following information for the month of June:

	Direct Materials	Conversion Costs
Actual costs	$24,000	$18,000

	Direct Materials	Conversion Costs
Standard costs	$21,000	$18,500

Which of the following entries would be made regarding the actual cost of direct materials?

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Part 1

A.Debit $24,000

WorkinProcess

B.

Debit $24,000 Direct material control

C.Credit $24,000

WorkinProcess

D.

Credit $24,000 Direct Material Control