If 20,000 Kilograms of Direct Materials Are Purchased for $14,400 $\begin{array}{llcc} \text { Raw Materials Inventory} & 14,400 \\\text { Accounts Payable }&&14,400 \\\end{array}$

If 20,000 kilograms of direct materials are purchased for $14,400 on account and the standard cost is $.70 per kilogram, the journal entry to record the purchase under a standard costing system is a)
$\begin{array}{llcc} \text { Raw Materials Inventory} & 14,400 \\\text { Accounts Payable }&&14,400 \\\end{array}$

b)
$\begin{array}{llcc} \text {Work in Process Inventory } &14,400\\ \text { Accounts Payable }&&14,000 \\ \text { Materials Quantity Variance}&&400\end{array}$

$\begin{array}{llcc} \text {Raw Materials Inventory } &14,400\\ \text { Accounts Payable }&&14,000 \\ \text { Materials Price Variance }&&400\end{array}$

d)
$\begin{array}{llcc} \text { Raw Materials Inventory } &14,000 \\ \text { Materials Price Variance } &400\\ \text { Accounts Pavable } &&14,400\end{array}$