Morocco Desk Co. purchases 6,000 feet of lumber at $6 per foot. The standard price for direct materials is $5. The entry to journalize the purchase and unfavorable direct materials price variance is Oa. Direct Materials 30,000 Accounts Payable 30,000 Ob. . Direct Materials 30,000 Direct Materials Price Variance 6,000 Accounts Payable 36,000 Oc. Work in Process 36,000 6,000 Direct Materials Price Variance Accounts Payable 30,000 Od: Direct Materials 36,000 Direct Materials Price Variance Accounts Payable ho 6,000 30,000