Question No 31:
In a standard cost bookkeeping system, when the actual material usage has been greater than the standard material usage, the double entry to record this is:
A. Debit the material usage variance account, Credit the raw material control account
B. Credit the material usage variance account, Debit the raw material control account
C. Debit the material usage variance account, Credit the work-in-progress account
D. Credit the material usage variance account, Debit the work-in-progress account
Answer: A
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