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Cello Industries commenced operations in January and uses a standard cost accounting system. During the month of January, Cello purchased and used 32,000 pounds of raw materials at a cost of $2.80 per pound. The standard price is $3.00 per pound. Cello completed 15,500 units of finished goods during January and the standard quantity of raw materials per unit is 2.0 pounds, Which of the following journal entries properly records the purchase and use of raw materials in January? WIP inventory Price variance Quantity variance Accounts payable A. Dr. $93,000 Cr. $6,400 Dr. $3,000 Cr. $89,600 B. Dr. $93.000 Cr. $6,200 Dr. $2,800 Cr. $89,600 C. Dr. $92,600 Dr. $6,200 Cr. $2,800 Cr. $96,000 D. Dr. $92,600 Dr. $6,400 Cr. $3,000 Cr. $96,000 Choice A Choice B Choice C Choice D None of the above