Rees Manufacturing Uses a Standard Cost System

Rees Manufacturing uses a standard cost system.Standards for direct materials are as follows:

Actual purchases of direct materials for the current month are 10,000 pounds for $51,600.Planned and actual production for the month is 3,000 units.Rees has issued 10,000 pounds of direct materials to production.The journal entry to record this transaction is ________.

A) a debit to Work-in-Process Inventory for $30,960,a credit to Raw Materials Inventory for $36,000,and a debit to Direct Materials Efficiency Variance for $5,040
B) a debit to Work-in-Process Inventory for $30,960,a credit to Raw Materials Inventory for $60,000,and a debit to Direct Materials Efficiency Variance for $29,040
C) a debit to Work-in-Process Inventory for $36,000,a credit to Raw Materials Inventory for $60,000,and a debit to Direct Materials Efficiency Variance for $24,000
D) a debit to Work-in-Process Inventory for $60,000,a credit to Raw Materials Inventory for $51,600,and a credit to Direct Materials Efficiency Variance for $60,000