James Corporation uses a standard cost system and recognizes the materials purchase price variance at the time materials are purchased. Information for raw materials for the month of December follows:

Standard unit price	$3.30
Actual purchase price per unit	$3.50
Actual quantity purchased	2,000	units
Actual quantity used	1,900	units
Standard quantity allowed for actual production	1,800	units

What is the entry to record material usage?

a.	Work in process 6,270 Materials quantity variance 330 Materials 6,600
b.	Work in process 6,270 Materials quantity variance 330 Materials 5,940
c.	Work in process 6,300 Materials quantity variance 350 Materials 6,650
d.	Work in process 5,940 Materials quantity variance 330 Materials 6,270