Given the Following Account Balances at the End of the First

question 11

Multiple Choice

Given the following account balances at the end of the first year of operations: $\begin{array}{lr}\text { Direct materials inventory } & \$ 60,000 \\\text { Work in process inventory } & 200,000 \\\text { Finished goods inventory } & 200,000 \\\text { Cost of goods sold } & 600,000 \\\text { Direct material price variance } & 65,000 \mathrm{~F} \\\text { Direct material efficiency } & 195,000 \mathrm{U}\end{array}$
Assuming that variances are considered material, the entry and amount of the direct material efficiency variance allocated to work in process inventory is:

• A) Credit $39,000
• B) Credit $36,792
• C) Debit $36,792
• D) Debit $39,000

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