$($Appendix$)$ Widman, Inc. makes and sells only one product and uses standard costing. The standard cost sheet for one unit of product includes the following:

Direct materials: $5$ grams at $$0\mathrm{.}35$ per gram

Direct labor: $1$ hour at $$8$ per hour

Last period the company had the following results:

$5,000$ grams of direct materials purchased at $$0\mathrm{.}40$ per gram

$4,000$ grams of direct materials used in production

$900$ units of product were made

$850$ hours of direct labor were used at $$8\mathrm{.}50$ per hour

The journal entry to record the use of direct materials in production last period would include:

A$.$ Work in process $$1,400,$ Debit; material quantity variance $$175,$ Debit

B$.$ Work in process $$1,575,$ Debit; material quantity variance $$175,$ Credit

C$.$ Work in process $$1,400,$ Debit; material quantity variance $$175,$ Credit

D$.$ Work in process $$1,575,$ Debit; material quantity variance $$175,$ Debit

$($Appendix$)$ The Johnson Company makes a single product called a Pef. The company uses a standard cost system and has established the following standards for one Pef: