The journal entry to record the use of direct materials for Aztec Bromac is: Dr Work in process inventory $30 240 Cr DM Efficiency variance $3 240 Cr Direct materials inventory $27 000 Dr Work in process inventory $30 240 Dr DM efficiency variance $3240 Cr Direct materials inventory $33 480 Dr Direct materials inventory $30 240 Cr DM efficiency variance $3240 Cr Work in process inventory $27 000 Dr Work in process inventory $30 000 Cr DM efficiency variance $3240 Cr Direct materials inventory $26 760