Which of the Following Journal Entries Correctly Represents the Recording

Multiple Choice

Which of the following journal entries correctly represents the recording of an unfavourable material price variance?

A) Direct material debit, materials price variance and accounts payable credit.
B) Direct material and materials price variance debit, accounts payable credit.
C) Direct material debit, work in process and accounts payable credit.
D) Direct materials debit, accounts payable credit.