Akers, Inc. makes and sells only one product and uses standard costing. The standard cost sheet for one unit of product includes the following: Direct materials: 5 grams at $0.45 per gram Direct labor: 1 hour at $8 per hour Last period the company had the following results: 5,000 grams of direct materials purchased at $0..50 per gram 4,000 grams of direct materials used in production 900 units of product were made 850 hours of direct labor were used at $8.50 per hour The journal entry to record the purchase of direct materials last period would include:

A) Raw materials $2,000, Debit; materials price variance $250, Credit

B) Raw materials $2,250, Debit; materials price variance $250, Debit

C) Raw materials $2,000, Debit; materials price variance $250, Debit

D)Raw materials $1,750, Debit; materials price variance $250, Debit