Question: Blueberry Baking Company produced 6,000 cakes that require 3 standard pounds per unit at a $4 standard price per pound. The company actually used 17,900 pounds in production. Journalize the entry for the standard direct materials used in production. a. Debit Work in Process for $72,000 and credit Direct Materials Quantity Variance for $400 and Materials for $71,600 b. Debit Work in Process for $72,000 and credit Materials for $72,000 c. Debit Work in Process for $72,000 and Direct Materials Quantity Variance for $400 and credit Materials for $72,400 d. Debit Materials for $71,600 and credit Work in Process for $71,600