When using a standard costing system, which of the following should be recorded when direct materials are transferred to the production floor?
◦ Debit Raw Materials Inventory for the standard amount at the standard price, and credit Work in Process Inventory for the actual amount at the actual price, with a debit or credit to Direct Material Quantity Variance.
◦ Debit Raw Materials Inventory for the actual amount at the standard price and credit Work in Process Inventory for the actual amount at the standard price.
◦ Credit Raw Materials Inventory for the standard amount at the standard price and debit Work in Process Inventory for the standard amount at the actual price with a debit or credit to Direct Material Quantity Variance.
◦ Credit Raw Materials Inventory for the actual amount at the standard price and debit Work in Process Inventory for the standard amount at the standard price with a debit or credit to Direct Material Quantity Variance.
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