Assuming that the Morocco Desk Co. purchases 6,000 feet of lumber at $6.00 per foot and the standard price for direct materials is $5.00, the entry to record the purchase and unfavorable direct materials price variance is:

Direct Materials 30,000 Direct Materials Price Variance 6,000 Accounts Payable 36,000

Direct Materials 30,000 Accounts Payable 30,000

Direct Materials 36,000 Direct Materials Price Variance 6,000 Accounts Payable 30,000

Work in Process 36,000 Direct Materials Price Variance 6,000 Accounts Payable 30,000