plz just answer me which option between MPV or MQV does the question ask me to write journal entries for :)

Grainger Company has established the following standard variable costs for a unit of finished product: Direct materials: 2.0 lbs. @ $4.00 per lb. = $8.00 Direct labor: 1.5 hrs. @ $14.00 per hr. = 21.00 Variable overhead: 1.5 hrs. @ $20 per hr. = 30.00 The following occurred during the year: Actual production: 32,000 completed units. Direct materials purchased: 70,000 lbs. at $3.82 per Ib. Direct materials requisitioned into production; 66,000 lbs. Actual direct labor cost incurred: 51,000 hrs. at $12.60 per hr. The journal entry to record the requisition of materials to production under a standard cost system is: a. WIP 267,400 267,400 RM b. WIP MPV 280,000 12,600 267,400 AVP C. WIP RM 256,000 256,000 . d. WIP MQV RM 256,000 8,000 264,000