The actual cost of the direct materials used is: A. $133, 750 B. $150,000 C. $106, 250 D. $158, 750 E. $120,000 The direct materials quantity variance is: A. $30,000 favorable B. $13, 750 unfavorable C. $16, 250 favorable D. $30,000 unfavorable E. $13, 750 favorable The direct materials price variance is: A. $13, 750 unfavorable B.$16, 250unfavorable C. $16, 250 favorable D. $30,000 unfavorable E. $33,000 favorable The entry torecord the material variances would include a: A. Credit to Goodsin Process for $133, 750. B. Debit to Direct Material Price Variance for $13, 750. C. Credit to DirectMaterial Quantity Variance for $13, 750. D. Debit to Goods in Process for $120,000. E. Debit toRaw Materials for $120,000