Submit tes This question: 6 point(s) possible 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 $9 The company produced 700 units and actually used 4,450 pounds of direct materials. What is the journal entry to record the materials usage? 6 40,050 2.250 37.800 10.050 2.250 OA. Work in Process Direct Materials Efficiency Variance Raw Materials Inventory OB Work - in Process Direct Materials Elliciency Variance Raw Materials Inventory OC. Work - In Process Direct Materials Efficiency Variance Raw Materials Inventory D. Work - In Process Direct Materials Efficiency Variance Raw Materials Inventory 42,300 37.800 2.250 40.050 42 300 2.250 40.050