When Using a Standard Costing System,which of the Following Should

When using a standard costing system,which of the following should be recorded when direct materials are transferred to the production floor?

A) Debit raw materials inventory for the actual amount at the standard price and credit work in process for the actual amount at the standard price.
B) Debit raw materials inventory for the standard amount at the standard price and credit work in process for the actual amount at the actual price with a debit or credit to direct material quantity variance.
C) Credit raw materials inventory for the standard amount at the standard price and debit work in process for the standard amount at the actual price with a debit or credit to direct material quantity variance.
D) Credit raw materials inventory for the actual amount at the standard price and debit work in process for the standard amount at the standard price with a debit or credit to direct material quantity variance.