Reference no: EM133047066

Question - The Happy Company makes and sells a single product called a Kitt.

Happy employs a standard costing system. Each Kitt has a standard cost of 5 pounds of material at $12 per pound and 0.9 direct labor hours at $15 per hour. There were no inventories of any kind on June 1. During June, the following events occurred:

Purchased 17,000 pounds of material at a total cost of $190,000.

Used 15,000 pounds of material to produce 2,400 Kitts.

Used 1,900 hours of direct labor time at a total cost of $38,000.

To record the use of direct materials in production, the general ledger would include what kind of entry to the Direct Materials Quantity Variance Account?

A) $46,000 debit.

B) $60,000 credit.

C) $60,000 debit.

D) $36,000 debit.