$20$

Which of the following journal entries contains an error?

Multiple Choice

$5$

points

$00$:$45$:$14$

$\backslash$table$[[$General Journal,Debit,Credit$],[$Raw$-$Material Inventory,$156,000,],[$Direct$-$Material Price Variance,,$8,000],[$Work$-$in$-$Process Inventory,,$148,000]]$

$\backslash$table$[[$General Journal,Debit,Credit$],[$Work$-$in$-$Process Inventory,$79,000,],[$Direct$-$Material Quantity Variance,,$4,000],[$Raw$-$Material Inventory,,$75,000]]$

$\backslash$table$[[$General Journal,Debit,Credit$],[$Work$-$in$-$Process Inventory,$67,000,],[$Direct$-$Material Quantity Variance,$3,000,],[$Raw$-$Material Inventory,,$70,000]]$