Allan Company
Allan Company Manufactures Overalls The Company Required 600,000 M at $1

Allan Company
Allan Company manufactures overalls. During the year, it manufactured 125,000 overalls, using 2.9 hours of direct labour per unit at a rate of $6.25 per hour. The materials and labour standards for manufacturing the overalls are as follows: $\begin{array}{lll}\text {Direct materials ( \( 5 \mathrm{~m} \) of denim \( @ \$ 2 \) per metre) }&\$10\\\text {Direct labour (3 hours \( @ \$ 6 \) per }&18\\\end{array}$
The company required 600,000 m at $1.95 per metre to make the 125,000 overalls.There were no beginning or ending inventories.
-Refer to Allan Company. What is the entry to record the issuance and usage of materials?

A) Work in Process 1,170,000
Materials Usage Variance 48,750
Materials 1,218,750
B) Work in Process 1,200,000
Materials Usage Variance 50,000
Materials 1,250,000
C) Work in Process 1,218,750
Materials Usage Variance 48,750
Materials 1,170,000
D) Work in Process 1,250,000
Materials Usage Variance 50,000
Materials 1,200,000