When Using a Standard Costing System,which of the Following Should

When using a standard costing system,which of the following should be recorded when recording the purchase of direct materials?

A) Debit raw materials inventory at the standard price and credit accounts payable at the standard price
B) Debit raw materials inventory at the standard price and credit accounts payable at the actual price with a debit or credit to direct materials price variance
C) Credit raw materials inventory at the standard price and debit accounts payable at the actual price with a debit or credit to direct materials price variance
D) Credit raw materials inventory at the standard price and debit accounts payable at the standard price