2) Mejor Medical Machines manufactures hospital equipment. The company recently purchased materials for production and was able to secure a bulk purchase discount with an additional prompt payment cash discount. As a result, the original purchase on account with all f the discounts was $3,900, which resulted in a Direct Materials (DM) Price Variance of $900, favorable. Record the journal entry to recognize this raw materials purchase for Mejor|Medical assuming that the variance is recognized at the time of purchase. LO: 4