Ingredient A12H is a material used to make Calvin Corporation's major product. The standard cost of Ingredient A12H is $31.00 per ounce and the standard quantity is 3.8 ounces per unit of output. Data concerning the compound for October appear below. Cost of material purchased in October Material purchased in October Material used in production in October Actual output in October $31.10 per ounce 2,700 ounces 2,200 ounces 680 units The material was purchased on account and Calvin Corporation uses a standard costing system. The Material Efficiency Variance for October would be recorded as a Multiple Choice debit of $11,904 O credit of $11.904. O debit of $15,500 credit of $15,500