A company purchases $650,000 of materials on credit. The standard cost for the materials is ...

A company purchases $650,000 of materials on credit.  The standard cost for the materials is  $675,000.  Which of the following would be the correct journal entries to record the purchase under a standard costing system?
A) Direct Materials Control $675,000
   Direct Materials Price Variance$25,000
   Accounts Payable Control$650,000
B) WIP Control$675,000
  Direct Materials Price Variance$25,000
   Accounts Payable Control$650,000

C) Accounts Payable Control $650,000
 Direct Materials Price Variance    $25,000
Direct Materials Control$675,000
D) Accounts Payable Control $650,000
 Direct Materials Price Variance    $25,000
WIP Control$675,000