Answer the Following Questions Using the Information Below:
Emerging Dock $20 X 5$

Answer the following questions using the information below:
Emerging Dock Company manufactures boat docks on an assembly line. Its standard costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Finishing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production.
Data for the Assembly Depatment for May $20 X 5$ are:
Work in process, beginuning inventory: $\quad\quad\quad70 \text { units }$
Direct materials (100\% complete)
Conversion costs ( $25 \%$ complete)

$\text { Units started during May }$$\quad\quad\quad40 \text { units }$

Work in process, ending inventory: $\quad\quad\quad40 \text { units }$
Direct materials ( $100 \%$ complete)
Conversion costs ( $50 \%$ complete)

Costs for May:
Standard costs for Assembly:
Direct materials $\quad\quad\quad\quad\quad\quad\quad\$ 8,000 \text { per unit }$
Conversion costs $\quad\quad\quad\quad\quad\quad\quad\$ 32,000 \text { per unit }$

Work in process, beginning inventory: $\quad\quad\quad \$280,000$
Direct materials Conversion costs $\quad\quad\quad\quad \$520,000$
-Which of the following journal entries records the standard costs of direct materials assigned to units worked on and total direct materials variances assuming that the Assembly Department used 10% less materials than expected?

A) $\begin{array} { l } \text {Work in Process - Assembly }& 320,000\\ \text {Assembly Department Materials Cost Control }&320,000 \\\end{array}$

B) $\begin{array} { l } \text { Work in Process - Assembly}&320,000 \\ \text { Direct Materials Variances}& 32,000\\ \text {assembly department materials cost control }&288,000 \\\end{array}$

C) $\begin{array} { l } \text {Work in Process - Assembly }&32,000 \\ \text {Asembly Department Materials Cost Control }&32,000 \\\end{array}$

D) $\begin{array} { l } \text { Work in Process - Assembly}&288,000 \\ \text { Direct Materials Variances}& 32,000\\ \text {assembly department materials cost control }&320,000 \\\end{array}$