If 10000 Pounds of Direct Materials Are Purchased for $9300 $\begin{array}{llr} \text { Raw Materials Inventory} &9,300\\ \text { Accounts Payable } &&9,300\\\end{array}$

If 10000 pounds of direct materials are purchased for $9300 on account and the standard cost is $.90 per pound the journal entry to record the purchase is a.
$\begin{array}{llr} \text { Raw Materials Inventory} &9,300\\ \text { Accounts Payable } &&9,300\\\end{array}$

b.
$\begin{array}{llr} \text { Work In Process Inventory } &9,300\\ \text {Accounts Payable } &&9,000\\ \text {Materials Quantity Variance } &&300\end{array}$

c.
$\begin{array}{llr} \text {Raw Materials Inventory } &9,300\\ \text { Accounts Payable } &&9,000\\ \text {Materials Price Variance } &&300\end{array}$

d.
$\begin{array}{llr} \text { Raw Materials Inventory } &9,000\\ \text { Materials Quantity Variance } &300\\ \text { Accounts Payable } &&9,300\end{array}$