Which of the Following Journal Entries Definitely Contains an Error

Multiple Choice

Which of the following journal entries definitely contains an error?

A) $\begin{array}{lr}\text { Raw-Material Inventory } & 200,000 \\\text { Direct-Material Price Variance } & 5,000\\\text { Accounts Payable }&205,000\end{array}$
B) $\begin{array}{lr}\text { Raw-Material Inventory } & 38,000 \\\text { Direct-Material Price Variance } & 2,000 \\\text { Accounts Payable } & 36,000\end{array}$
C) $\begin{array}{lr}\text { Raw-Material Inventory } & 156,000 \\\text { Direct-Material Price Variance } & 8,000 \\\text { Work-in-Process Inventory } & 148,000\end{array}$
D) $\begin{array}{lr}\text { Work-in-Process Inventory } & 67,000 \\\text { Direct-Material Quantity Variance } & 3,000\\\text { Raw-Material Inventory }&70,000\end{array}$
E) $\begin{array}{lr}\text { Work-in-Process Inventory } & 79,000 \\\text { Direct-Material Quantity Variance } & 4,000 \\\text { Raw-Material Inventory } & 75,000\end{array}$