If the standard quantity of materials is 83,600 units at $0.16 per unit and the actual quantity is 94,100 units at $0.13 per unit, then the journal entry to record the cost of materials used includes: Multiple Choice A debit to Work in Process Inventory of $12,233. A debit to Materials Price variance of $2,823. A debit to Work in Process Inventory of $13,376. A credit to Materials Price variance of $1,680