the standard quantity of materials is 84,500 units at $0.15 per unit and the actual quantity is 95,000 units at $0.12 per unit, then the journal entry to record the cost of materials used includes: Multiple Choice A debit to Materials Price variance of $2,850. A debit to Work in Process Inventory of $11,400. A credit to Materials Price variance of $1,575. A debit to Work in Process Inventory of $12,675