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

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 is a)
$\begin{array}{cc} \text { Raw Materials Inventory } &14,400\\ \text { Accounts Payable } &&&14,400\\\end{array}$

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

c)
$\begin{array}{cc} \text { Raw Materials I nventory } &\14,400\ \text {Accounts Payable } &&14,000\\\text { Materials Price Variance} &&400\end{array}$

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