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

a.

Direct Materials 36,000

Direct Materials Price Variance 6,000

Accounts Payable 30,000

b.

Direct Materials 30,000

Direct Materials Price Variance 6,000

Accounts Payable 36,000

c.

Work in Process 36,000

Direct Materials Price Variance 6,000

Accounts Payable 30,000

d.

Direct Materials 30,000

Accounts Payable 30,000