Marciano Manufacturing unes a standard cost syutom. Standards for direct materials are as follows: Direct materials (pounds per unit of output) 3 Cost per pound of direct materials S6 The company plans to produce 2,000 units and has purchased on account 12,000 pounds of direct materials at a net cost of $44,400. What is the journal entry to record this transaction? 44,400 27,600 16,800 72.000 27,600 44,400 O A. Raw Materials Inventory Direct Materials Cost Variante Accounts Payable OB. Raw Materials Inventory Direct Materials Cost Variance Accounts Payable OC. Raw Materials Inventory Direct Materials Cost Variance Accounts Payable OD Raw Materials Inventory Direct Materials Cost Variance Accounts Payable 44,400 27.600 72,000 16,800 27,600 44,400