Ingredient A12H is a material used to make Calvin Corporation's major product. The standard cost of Ingredient A12H is $23.00 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 $ 23.10 per ounce 2,300 ounces 2,120 ounces 600 units The material was purchased on account and Calvin Corporation uses a standard costing system. The Materials Efficiency Variance for October would be recorded as a: Multiple Choice credit of $3,680. debit of $4,140. credit of $4,140. debit of $3,680.