Foster Manufacturing uses a standard cost system Standards for direct materials are as follows: Direct materials (pounds per unit of output) 5 Cost per pound of direct materials 59 The company produced 500 units and actually used 2,600 pounds of direct materials. What is the Journal entry to record the materials usage? 23.400 900 24300 24,300 900 23.400 O A Work-In Process Direct Material Efficiency Varlance Raw Materials Inventory OB. Work in Process Direct Materials Efficiency Variance Raw Materials Inventory O. Wock - in Process Direct Materials Efficiency Variance Raw Materials Inventory D. Work in Process Direct Materials Efficiency Variance Raw Materials Inventory 22 500 900 23 400 23 400 900 22.500 Click to select your