When the actual amount of a raw material used in production is less than the standard amount allowed for the actual output, the journal entry would include:

A) Credit to Raw Materials; Credit to Materials Quantity Variance

B) Credit to Work-In-Process; Credit to Materials Quantity Variance

C) Credit to Raw Materials; Debit to Materials Quantity Variance

D) Credit to Work-In-Process; Debit to Materials Quantity Variance

Answer rating: 100% (QA)

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