If the standard quantity of materials is 83,800 units at $0.14 per unit and the actual quantity is 94,300 units at $0.11 per unit, then the journal entry to record the cost of materials used includes:

Multiple Choice

• A debit to Work in Process Inventory of $10,373.
• A debit to Work in Process Inventory of $11,732.
• A credit to Materials Price variance of $1,470.
• A debit to Materials Price variance of $2,829.