Ingredient B4376 is used to make Razor Corporation's major product. The standard cost of Ingredient B4376 is $26.00 per ounce and the standard quantity is 9.1 ounces per unit of output. In the most recent month, 5,090 ounces of the compound were used to make 550 units of the output. When recording the use of materials in production, Raw Materials would be:

credited for $132,340.

debited for $132,340.

debited for $130,130.

credited for $130,130.