Sharp Company had the following results for the most recent period related to direct materials : Actual quantity of material purchased : 12,000 metres at a cost of $ 5.30 per metre Actual quantity of material used : 10,500 metres Material standards : 3 metres per unit at a cost of $ 5.00 per metre 3,200 units were produced . How would the material quanitity variance be journalized ? Debit to Material Quantity Variance for $ 4,500 . Credit to Material Quantity Variance for $ 12,000 . Credit to Material Quantity Variance for $ 4,500 . Debit to Material Quantity Variance for $ 12,000 .