To record the use of direct materials in production,the general ledger would include what entry to the materials quantity variance account?
A) $900 debit.
B) $900 credit.
C) $3,600 debit.
D) $3,600 credit.

Question

Quizplus · Accepted Answer

The materials quantity variance account is used to record the difference between the standard quantity of materials that are expected to be used in production and the actual quantity of materials that are used. Since the question does not provide information on the standard quantity or the actual quantity of materials used, we cannot determine the variance amount. However, we do know that the variance account is used to record the difference between the actual and standard quantity, and that the entry should be made to reflect this difference. A credit entry to the variance account would indicate that the actual quantity used was less than the standard quantity, while a debit entry would indicate that the actual quantity used was more than the standard quantity. Since the question states that the entry is to be made to the variance account, we can assume that the amount posted to the account represents a variance, and therefore, the correct entry would be a credit to the account, as shown in choice B.

To Record the Use of Direct Materials in Production,the General