There was no direct materials inventory on June 1 . Variable manufacturing overhead is assigned on the basis of direct labor hours. The following events occurred in June: - Purchased 5,000 gallons of direct materials at a cost of $13,000 - Used 4,700 gallons of direct materials to produce 1,200 Pefs - Used 670 hours of direct labor at a cost of $6,365 SP(SQAQ) - Incurred \$2,510 in variable manufacturing overhead cost 10(12,000(1200)4,800 103. The journal entry to record the material quantity variance for June would include: A. Material quantity variance $500, debit B. Material quantity variance $250, credit C. Material quantity variance $250, debit D. Material quantity variance $185, credit