Bartles Table Co. purchases 5,100 feet of lumber at $11 per foot. The standard price for direct materials is $10. The journal entry for the purchase and unfavorable direct materials price variance is

a.Direct Materials 56,100 Dr.; Direct Materials Price Variance 5,100 Cr.; Accounts Payable 51,000 Cr.

b.Direct Materials 51,000 Dr.; Accounts Payable 51,000 Cr.

c.Direct Materials 51,000 Dr.; Direct Materials Price Variance 5,100 Dr.; Accounts Payable 56,100 Cr.

d.Work in Process 56,100 Dr.; Direct Materials Price Variance 5,100 Cr.; Materials 51,000 Cr.