mg Ime: 2 hours, 10 minutes, 27 seconds. QUESTION COMPLETION STATUS: Question 40 Given the following account balances at the end of the first year of operations: 1 poin $ 60,000 200,000 Direct materials inventory Work in process inventory Finished goods inventory Cost of goods sold Direct material price variance Direct material efficiency 200,000 600,000 65,000 F 195,000 U Assuming that variances are considered material, the entry and amount of the direct material efficiency variance allocated to work in process inventory is: O a. Debit $39,000 O b. Credit $36.792 c. Debit $36.792 d. Credit $39.000 0 E os