A firm uses direct material X-0100. Which of the following is included in the journal entry to record the material purchase?

Standard Quantity	Standard Price	Actual Quantity Used	Actual Quantity Purchased	Actual Price
10,000 pounds	$0.50 per pound	9,600 pounds	10,200 pounds	$0.52 per pound

Group of answer choices

$204 credit to Direct Material Price Variance

$204 debit to Direct Material Price Variance

$192 credit to Direct Material Price Variance

$192 debit to Direct Material Price Variance