Morocco Desk Co. purchases 6,000 feet of lumber at $6 per foot. The standard price for…

Morocco Desk Co. purchases 6,000 feet of lumber at $6 per foot.
The standard price for direct materials is $5. The entry to
journalize the purchase and unfavorable direct materials price
variance is
a.
Direct Materials 36,000
    Direct Materials Price Variance 6,000
    Accounts Payable 30,000
b.
Direct Materials 30,000
Direct Materials Price Variance    6,000
    Accounts Payable 36,000
c.
Work in Process 36,000
    Direct Materials Price Variance 6,000
    Accounts Payable    
30,000
d.
Direct Materials 30,000
    Accounts Payable 30,000