lest Company uses a standard costing system. I he company developed the following standard cost sheet for one of its products. During the year, Test Company recorded the following actual results. The journal entry to record the issuance of direct materials used to production would include A debit to work-in-process inventory for $360,000 A debit to direct materials usage variance for $1,250 A rredit to dirent materials llaane varianne for $36