# Journal Entry for Direct Materials Variance

### Journal Entry for Direct Materials Variance

In the current year, Mission Burrito budgeted 6,000 pounds of production and actually used 4,000 pounds. Material cost was budgeted for \$5 per pound and the actual cost was \$8 per pound. What would the debit or credit to the direct material efficiency variance account be for the current year?

A) Debit to direct material efficiency variance for \$10,000

B) Credit to direct material efficiency variance for \$10,000

C) Debit to direct material efficiency variance for \$12,000

D) Debit to direct material efficiency variance for \$12,000