Nighthawk, Inc. produced 4,000 units that require eight standard pounds per unit at $3 per pound. The company actually used 35,000 pounds in production. The journal entry to record the standard direct materials used in production would include a

a.debit to Direct Materials Quantity Variance for $9,000.

b.debit to Materials for $105,000.

c.credit to Work in Process for $96,000.

d.credit to Direct Materials Quantity Variance for $9,000.