Miller Manufacturing uses a standard cost system. Standards for direct materials are as follows: Direct materials (pounds per unit of output) Cost per pound of direct materials 7 $7 The company produced 400 units and actually used 3,050 pounds of direct materials. What is the journal entry to record the materials usage? t OA. Work-in Process Direct Materials Efficiency Variance 19,600 1,750 Raw Materials Inventory 21,350 oxt OB. Work in Process 21,350 Direct Materials Efficiency Variance 1,750 Raw Materials Inventory 19,600 OC. Work-In Process 23,100 Direct Materials Efficiency Variance 1,750 aste Raw Materials Inventory 21,350 D. Work-in Processi 21,350 Ser Direct Materials Efficiency Variance 1,750 Raw Materials Inventory 23,100