Johnson Manufacturing uses a standard cost system. Stankards for direct materials are as follows: Direct materials (pounds per unit of output) Cost per pound of direct materials 9 $2 The company produced 800 units and actually used 7,600 pounds of direct materials. What is the journal entry to record the materials usage? OA Work-in Process Direct Materials Efficiency Variance 15,200 800 Raw Materials Inventory 16,000 OB. Work-in Process 15,200 Direct Materials Efficiency Variance 800 Raw Materials Inventory 14,400 OC. Work-in Process 14,400 Direct Materials Efficiency Variance 800 Raw Materials Inventory 15,200 OD. Work-in Process 16,000 Direct Materials Efficiency Variance 800 Raw Materials Inventory 15,200