Question Help Marciano Manufacturing uses a standard cost system. Standards for direct materials are as follows: Direct materials (pounds per unit of output) 2 Cost per pound of direct materials $4 The company plans to produce 3,500 units and has purchased on account 12,000 pounds of direct materials at a net cost of $44,400. What is the journal entry to record this transaction? 44.400 3,600 48,000 48,000 3,600 44,400 O A. Raw Materials Inventory Direct Materials Cost Variance Accounts Payable OB. Raw Materials Inventory Direct Materials Cost Variance Accounts Payable OC. Raw Materials Inventory Direct Materials Cost Variance Accounts Payable OD. Raw Materials Inventory Direct Materials Cost Variance Accounts Payable 44.400 3,600 40,800 40.800 3,600 44,400