The Journal Entry to Record the Purchase of Direct Materials

The journal entry to record the purchase of direct materials for Aztec Bromac is:

A) $$\begin{array} { l l } \text { Dr Direct Materials Inventory } & \$ 30,000 \\\text { Dr Direct Materials Price Variance } & \$ 1,000\\\text { Cr Accounts Payable }&\$31,000\end{array}$$
B) $$\begin{array} { c c c } \text { Dr Direct Materials Inventory } & \$ 30,000 & \\ \text { Cr Direct Materials Price Variance } & \$ 1,000 \\\text { Cr Accounts Payable } & \$ 29,000\end{array}$$
C) $\begin{array}{ll}\text { Dr Direct Materials Inventory }&\$29,000 \\\text { \( \mathrm{Cr} \) Direct Materials Price Variance}&\$ 1,000\\\text {Cr Accounts Payable }&\$ 30,000\\\end{array}$

D) $\begin{array}{ll}\text { Dr Direct Materials Inventory } & \$ 26,100 \\\text { Cr Direct Materials Price Variance } & \$ 2,900\\\text { Cr Accounts Payable }&\$29,000\end{array}$