Given the Following Account Balances at the End of the First

Given the following account balances at the end of the first year of operations: $\begin{array}{lr}\text { Direct materials inventory } & \$ 60,000 \\\text { Work in process inventory } & 200,000 \\\text { Finished goods inventory } & 200,000 \\\text { Cost of goods sold } & 600,000 \\\text { Direct material price variance } & 65,000 \mathrm{~F} \\\text { Direct material efficiency } & 195,000 \mathrm{U}\end{array}$
Assuming that variances are considered material, the entry and amount of the direct material price variance allocated to Work in Process Inventory is:

A) Credit $12,264
B) Credit $3,679
C) Credit $13,000
D) Debit $13,000