Assume That SQ = Standard Quantity,SP = Standard Price,AQ =

question 76

Multiple Choice

Assume that SQ = Standard Quantity,SP = Standard Price,AQ = Actual Quantity,and AP = Actual Price.Also assume a favourable materials usage variance.Which of the following would be the journal entry and the equation to record the issuance and usage of materials?

• A)Work in Process SQ × SPMaterials Usage Variance (AQ − SQ)SPMaterials AQ × SP
• B)Work in Process AQ × SPMaterials Usage Variance (AQ − SQ)SPMaterials AQ × SP
• C)Work in Process AQ × APMaterials Usage Variance (AQ − SQ)SPMaterials AQ × SP
• D)Work in Process SQ × APMaterials Usage Variance (AQ − SQ)SPMaterials AQ × SP

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