Marciano 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 $3the company plans to produce 3500 units and has purchased on account 15,000 pounds of direct materials at a net cost of $43,200. what is the journal entry to record this transaction? raw materials inventory 43,200 direct materials cost variance 1800 accounts payable 41,400 raw materials inventory 41,400 direct materials cost variance 1800 accounts payable 43,200 raw materials inventory 43,200 direct materials cost variance 1800 accounts payable 45,000 raw materials inventory 45,000 direct materials cost variance 1800 accounts payable 43,200