Cybernet Systems's static budget predicted production of and sales of 90 connectors in August, but the company actually produced and sold only 65 connectors. Direct materials were budgeted at $97 per connector. The company purchased and used direct materials that cost $6,446. What is the journal entry for the direct materials purchased? Accounts and Explanation Debit Credit 6,305 Raw Materials Inventory Direct Materials Cost Variance 141 Accounts Payable 6,446 Accounts and Explanation Debit Credit Work-in-Process Inventory 6,305 Direct Materials Cost Variance 141 Raw Materials Inventory 6,446 Accounts and Explanation Debit Credit Raw Materials Inventory Direct Materials Efficiency Variance 6,305 141 Accounts Payable 6,446 Accounts and Explanation Debit Credit Work-in-Process Inventory Direct Materials Efficiency Variance 6,305 141 Raw Materials Inventory 6,446