Given the Following Account Balances at the End of the First

Given the following account balances at the end of the first year of operations: $\begin{array}{lr}\text { Work in process inventory } & \$ 100,000 \\\text { Finished goods inventory } & 200,000 \\\text { Cost of goods sold } & 500,000 \\\text { Direct labour price variance } & 40,000 \mathrm{~F} \\\text { Direct labour efficiency variance } & 20,000 \mathrm{~F}\end{array}$
Assuming that variances are considered material, the entry and amount of direct labour variances allocated to the Finished Goods Inventory is:

A) Credit $15,000
B) Debit $15,000
C) Credit $7,500
D) Debit $60,000