Emerging Dock Company manufactures boat docks on an assembly line. Its standard costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Finishing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production.

Data for the Assembly Department for May 2017 are:

Work in process, beginning inventory:82 units

Direct materials (100% complete)

Conversion costs (30% complete)

Units started during May48 units

Work in process, ending inventory:22 units

Direct materials (100% complete)

Conversion costs (50% complete)

Costs for May:

Standard costs for Assembly:

Direct materials$12,000 per unit

Conversion costs$33,000 per unit

Work in process, beginning inventory:

Direct materials$28,400

Conversion costs$522,000

Which of the following journal entries records the standard costs of direct materials assigned to units worked on and total direct materials variances assuming that the Assembly Department used 15% less materials than expected? 76) ______

A) Work in Process Assembly576,000

Direct Materials Variance86,400

Assembly Department Materials Cost Control489,600

B) Work in Process Assembly86,400

Assembly Department Materials Cost Control86,400

C) Work in Process Assembly576,000

Assembly Department Materials Cost Control576,000

D) Work in Process Assembly489,600

Direct Materials Variances86,400

Assembly Department Materials Cost Control576,000