Morocco desk co. purchases 6,000 feet of lumber at $6 per foot. the standard price for direct materials is $5. the entry to record the purchase and unfavorable direct materials price variance is a. direct materials30,000 direct materials price variance6,000 accounts payable36,000 b. direct materials30,000 accounts payable30,000 c. direct materials36,000 direct materials price variance6,000 accounts payable30,000 d. work in process36,000 direct materials price variance6,000 accounts payable30,000