When a company uses direct materials,the amount of the debit to Work in Process Inventory is based on the standard quantity of the materials allowed for the actual production of 75 connectors times the standard price per unit of the materials.

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This is because when a company uses direct materials, the amount of the debit to Work in Process Inventory is based on the standard quantity of the materials allowed for the actual production, multiplied by the standard price per unit of the materials. In this case, the standard quantity of materials allowed for the production of 75 connectors is being used to determine the amount of the debit to Work in Process Inventory.

When a Company Uses Direct Materials,the Amount of the Debit