Which of the following journal entries definitely contains an error?
A) $\begin{array}{lr}
\text { Raw-Material Inventory } & 200,000 \
\text { Direct-Material Price Variance } & 5,000\
\text { Accounts Payable }&205,000
\end{array}$
B) $\begin{array}{lr}
\text { Raw-Material Inventory } & 38,000 \
\text { Direct-Material Price Variance } & 2,000 \
\text { Accounts Payable } & 36,000
\end{array}$
C) $\begin{array}{lr}
\text { Raw-Material Inventory } & 156,000 \
\text { Direct-Material Price Variance } & 8,000 \
\text { Work-in-Process Inventory } & 148,000
\end{array}$
D) $\begin{array}{lr}
\text { Work-in-Process Inventory } & 67,000 \
\text { Direct-Material Quantity Variance } & 3,000\\text { Raw-Material Inventory }&70,000
\end{array}$
E) $\begin{array}{lr}
\text { Work-in-Process Inventory } & 79,000 \
\text { Direct-Material Quantity Variance } & 4,000 \
\text { Raw-Material Inventory } & 75,000
\end{array}$

Question

Quizplus · Accepted Answer

The journal entry in option C incorrectly uses "Direct-Material Price Variance" with "Work-in-Process Inventory" instead of "Accounts Payable."

Which of the Following Journal Entries Definitely Contains an Error