Jake Shirt Co. used 5,300 square yards of polyester to produce 3,000 shirts. The standard quantity of material for the 3,000 shirts produced is 6,100 square yards. The standard price for direct materials is $4.00 per square yard. The entry to record the direct materials quantity variance would include a . debit to Direct Materials Quantity Variance for $3,200 credit to Direct Materials Quantity Variance for $3,200 debit to Direct Materials Quantity Variance for $12,000 credit to Direct Materials Quantity Variance for $12,000