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