James Corporation Uses a Standard Cost System and Recognizes the Materials

James Corporation uses a standard cost system and recognizes the materials purchase price variance at the time materials are purchased.Information for raw materials for the month of December follows: What is the entry to record material usage?

A) Work in process 6,270 Materials quantity variance 330
Materials 6,600
B) Work in process 6,270 Materials quantity variance 330
Materials 5,940
C) Work in process 6,300 Materials quantity variance 350
Materials 6,650
D) Work in process 5,940 Materials quantity variance 330
Materials 6,270