Rees Manufacturing uses a standard cost system. Standards for direct materials are as follows: Direct materials (pounds per unit of output) Cost per pound of direct materials $6 Actual purchases of direct materials for the current month are 10,000 pounds for $48,600. Planned and actual production for the month is 3,100 units. Rees has issued 10,000 pounds of direct materials to production. The journal entry to record this transaction is a debit to Work-in-Process Inventory for $45,198, a credit to Raw Materials Inventory for $60,000, and a debit to Direct Materials Efficiency Variance for $14,802 a debit to Work-in-Process Inventory for $45,198, a credit to Raw Materials Inventory for $55,800, and a debit to Direct Materials Efficiency Variance for $10,602 a debit to Work-in-Process Inventory for $55,800, a credit to Raw Materials Inventory for $60,000, and a debit to Direct Materials Efficiency Variance for $4,200 a debit to Work-in-Process Inventory for $60,000, a credit to Raw Materials Inventory for $48,600, and a credit to Direct Materials Efficiency Variance for $60,000 A. O B. C. O D