The journal entry to record the use of direct materials will include which of the following?

A.) a credit to DM Efficiency Variance for $2,002.50

B.)	a debit to Raw Materials for $450,000

C.)	a credit to Raw Materials for $450,000

D.)	A debit to Work In Process for $441,247.50

1. Direct materials and direct manufacturing labor are analyzed in turn: Actual Costs Incurred (Actual Input Qty x Actual Price) Flexible Budget (Budgeted Input Qty. Allowed for Actual Output x Budgeted Price) Actual Input Qty. x Budgeted Price Purchases Usage Direct Materials (100,000 x $4.65) (100,000 x $4.50) 98,055 x $4.50) 9,850 x 10 x $4.50) $465,000 $450,000 $441,248 $443,250 $15,000 U Price variance $2,002 F Efficiency variance