Morocco Desk Co

Morocco Desk Co. purchases 6,000 feet of lumber at $6.00 per foot. The standard price for direct materials is $5.00. The entry to record the purchase and unfavorable direct materials price variance is

A) Direct Materials 30,000
Direct Materials Price Variance Accounts Payable
6,000
36,000
B) Direct Materials Accounts Payable
30,000
30,000
C) Direct Materials Direct Materials Price Variance
36,000
6,000
Accounts Payable
30,000
D) Work in Process Direct Materials Price Variance
36,000
6,000
Accounts Payable
30,000