Rees Manufacturing Uses a Standard Cost System Actual Purchases of Direct Materials for the Current Month Are

Rees Manufacturing uses a standard cost system.Standards for direct materials are as follows: $$\begin{array} { | l | r | } \hline \text { Direct materials (pounds per unit of output) } & 3 \\\hline \text { Cost per pound of direct materials } & \$ 6 \\\hline\end{array}$$ Actual purchases of direct materials for the current month are 10,000 pounds for $48,600.Planned and actual production for the month is 3,100 units.Rees has issued 10,000 pounds of direct materials to production.The journal entry to record this transaction is ________.

A) a debit to Work-in-Process Inventory for $45,198,a credit to Raw Materials Inventory for $55,800,and a debit to Direct Materials Efficiency Variance for $10,602
B) a debit to Work-in-Process Inventory for $45,198,a credit to Raw Materials Inventory for $60,000,and a debit to Direct Materials Efficiency Variance for $14,802
C) a debit to Work-in-Process Inventory for $55,800,a credit to Raw Materials Inventory for $60,000,and a debit to Direct Materials Efficiency Variance for $4,200
D) a debit to Work-in-Process Inventory for $60,000,a credit to Raw Materials Inventory for $48,600,and a credit to Direct Materials Efficiency Variance for $60,000