James Inc.'s flexible budget for June, based upon actual output, called for the use of 9,700 pounds of materials at a standard cost of $6.60 per pound. The Production Department actually used 9,900 pounds of materials costing $6.30 per pound during June.

James's materials price variance for June is:

The materials quantity variance for James's June operations is:

The journal entry to record the cost of direct materials used in June includes each of the followingexcept:

A. A debit to Work in Process Inventory of $64,020.

B. A credit to Materials Price Variance of $2,970.

C. A credit to Direct Materials Inventory of $64,020.

D. A debit to Materials Quantity Variance of $1,320.