Which of the following journal entries definitely contains arn Select one: Work-in-Process Inventory 79,000 Direct-Material Quantity Variance 4,000 75,000 a. Raw-Material Inventorv RawMaterial Inventory 200,000 5,000 e b. Direct-Material Price Variance Accounts Payable 205,000 Raw-Material Inventory 38,000 Direct-Material Price Variance Accounts Payable 2,000 36,000 O c. Work-in-Process Inventory d. Direct-Material Quantity Variance 67,000 3,000 O Raw-Material Inventory 70,000 Raw-Material Inventory 156,000 Direct-Material Price Variance Work-in-Process Inventory 8,000 148,000