pls solve

Goldfish Inc. uses a standard cost accounting system. At the end of the year, Goldfish determines that its spending variance for direct materials is $21,120 favorable. Here is the entry that Goldfish makes to record the use of direct materials and the quantity variance. All raw materials are direct materials and all the raw materials purchased during the year were used during the year. The journal entry that Goldfish makes to record the price variance for direct materials includes: All raw materials are direct materials and all the raw materials purcnasec during the year were used during the year. The journal entry that Goldfish makes to record the price variance for direct materials includes: $226,440 debit to the Raw Materials Inventory account. $54,840 debit to the Price Variance account. $12,600 debit to the Price Variance account. $217,920 credit to the Accounts Payable account. None of the above