When the actual amount of a material used in production is greater than the standard amount allowed for the actual output, the journal entry would include:

Multiple Choice

• debit to Materials Inventory; debit to Materials Efficiency Variance.

• debit to Materials Inventory; credit to Materials Efficiency Variance.

• debit to Work-In-Process Inventory; debit to Materials Efficiency Variance.

• debit to Work-In-Process Inventory; credit to Materials Efficiency Variance.