Figure 10-9

Figure 10-9. James Company manufactures t-shirts.During the year,it manufactured 250,000 t-shirts,using 2 hours of direct labor at a rate of $8.50 per hour.The materials and labor standards for manufacturing the t-shirts are:
It took James 1,400,000 yards at $2.50 per yard to make the 250,000 t-shirts.
Refer to Figure 10-9.What is the entry to record the issuance and usage of materials?

A) Work in Process 4,500,000 Materials Usage Variance 300,000
Materials 4,800,000
B) Work in Process 4,200,000 Materials Usage Variance 300,000
Materials 4,500,000
C) Work in Process 4,200,000 Materials Usage Variance 300,000
Materials 3,900,000
D) Work in Process 4,500,000 Materials Usage Variance 300,000
Materials 4,200,000