Under Standard Costing System, if the journal entry to record usage of direct materials include a credit to direct material usage variance, it means that A. Actual price of direct material is higher...

Under Standard Costing System, if the journal entry to record usage of direct materials include a credit to direct material usage variance, it means that

A. Actual price of direct material is higher than the standard price
B. Actual price of direct material is lower than the standard price
C. Actual direct materials used is higher than the standard quantity of direct materials
D. Actual direct materials used is lower than the standard quantity of direct materials