A company records its inventory purchases at standard cost but also records purchase price variances. The company purchased 5,000 widgets at $8.00 each, and the standard cost for the widgets is $7.60. Which of the following would be included in the journal entry? Oa. credii Direct Materials Price Variance, $2,000 Ob. debit Accounts Payable, $2,000 Oc. debit Direct Materials Price Variance, $2,000 Od. dehit Accounts Payable, $38,000