James Incorporated's flexible budget for June, based upon actual output, called for the use of 10,100 pounds of materials at a standard cost of $7.00 per pound. The Production Department actually used 10,300 pounds of materials costing $6.70 per pound during June. The journal entry to record the cost of direct materials used in June includes each of the following except:

A) A debit to Work in Process Inventory of $70,700. B) A credit to Materials Price Variance of $3,090. C) A credit to Direct Materials Inventory of $70,700. D) A debit to Materials Quantity Variance of $1,400.