arciano Manufacturing uses a standard cost system. Standards for direct materials are as​ follows: Direct materials​ (pounds per unit of​ output) 3 Cost per pound of direct materials $ 6 The company plans to produce 2 comma 000 units and has purchased on account 12 comma 000 pounds of direct materials at a net cost of $ 44 comma 400. What is the journal entry to record this​ transaction? A. Raw Materials Inventory 44 comma 400 Direct Materials Cost Variance 27 comma 600      Accounts Payable 72 comma 000 B. Raw Materials Inventory 44 comma 400      Direct Materials Cost Variance 27 comma 600      Accounts Payable 16 comma 800 C. Raw Materials Inventory 72 comma 000      Direct Materials Cost Variance 27 comma 600      Accounts Payable 44 comma 400 D. Raw Materials Inventory 16 comma 800 Direct Materials Cost Variance 27 comma 600      Accounts Payable 44 comma 400