Figure 10-7

Figure 10-7. During April,a small roofing company purchased 700 bundles of a certain type of shingle at a price of $35 per bundle,$8 more than the standard price.Its standard quantity of this type of shingle is 725 bundles.
Refer to Figure 10-7.What is the journal entry to record the issuance and usage of materials assuming that the roofing company purchased and used 700 bundles?

A) Work in Process 18,900 Materials Usage Variance 675
Materials 19,575
B) Work in Process 19,575 Materials Usage Variance 675
Materials 18,900
C) Work in Process 24,500 Materials Usage Variance 875
Materials 25,375
D) Work in Process 25,375 Materials Usage Variance 875
Materials 24,500