Exhibit 19-2 the Following Information Relates to Bergen Corporation

Exhibit 19-2 The following information relates to Bergen Corporation:

- Refer to Exhibit 19-2. Based on the information above, the journal entry to record the use of materials and the materials quantity variance would include a debit to:

A) Materials quantity variance for $1,500
B) Work-in-process inventory for $37,500
C) Direct materials inventory for $37,500
D) Cash for $36,000