Marciano Manufacturing uses a standard cost system. Standards for direct materials are as follows Direct materials (pounds per unit of output $6 Cost per pound of direct materials The company plans to produce 2.500 units and has purchased on account 12,000 pounds of direct materials at a net cost of $43,800 What is the journal entry to record this transaction? O A. Raw Materials Inventory 43,800 28,200 Direct Materials Cost Variance 72,000 Accounts Payable Raw Materials Inventory Direct Materials Cost Variance 15,600 28,200 OB. 43,800 Accounts Payable Raw Materials Inventory 72,000 O C. 28 200 43.800 Direct Materials Cost Variance Accounts Payable O D. Raw Materials Inventory 43,800 Direct Materials Cost Variance Accounts Payable 28.200 5.600 to seiect your answer 8