Atlace Manufacturing uses a standard cost system. Standards for direct materials are as follows: Direct materials (pounds per unit of output) Cost per pound of direct materials 3 $6 The company plans to produce 3,000 units and has purchased 15,000 pounds of direct materials at a net cost of $42,600. What is the journal entry to record this transaction? 42.600 Raw Materials Inventory (15,000 pounds x $2.84/pound) Direct Materials Cost Variance Accounts Payable (15.000 pounds * $6/pound) 47,400 90,000 O Raw Materials Inventory (15.000 pounds * $6/pound) Direct Materials Cost Variance Accounts Payable (15,000 pounds * $2.84/pound) 90,000 47.400 42.600 90,000 O Raw Materials Inventory (15,000 pounds x $6/pound) Direct Materials Cost Variance Accounts Payable (15,000 pounds