Cybernet ?Systems's static budget predicted production of and sales of 95 connectors in? August, but the company actually produced and sold only 50 connectors. Direct materials were budgeted at $91 per connector. The company purchased and used direct materials that cost $6,446.

What is the journal entry for the direct materials? purchased?

A.

Date	Accounts and Explanation	Debit	Credit
	Work-in-Process Inventory	4,550
	Direct Materials Cost Variance	1,896
	Raw Materials Inventory		6,446

B.

Date	Accounts and Explanation	Debit	Credit
	Raw Materials Inventory	4,550
	Direct Materials Efficiency Variance	1,896
	Accounts Payable		6,446

C.

Date	Accounts and Explanation	Debit	Credit
	Raw Materials Inventory	4,550
	Direct Materials Cost Variance	1,896
	Accounts Payable		6,446

D.

Date	Accounts and Explanation	Debit	Credit
	Work-in-Process Inventory	4,550
	Direct Materials Efficiency Variance	1,896
	Raw Materials Inventory		6,446