Question 13 (4 points) In a standard cost accounting system, the entry to record purchase of raw materials on account for $14100 when the standard cost is $13160 includes Oal debit to Materials Price Variance for $940 and credit to Accounts Payable for a) $940. O b) debit to Raw Materials Inventory for $14100 and credit to Accounts Payable b) of $14100. Od debit to Raw Materials Inventory for 13160, debit to Materials Price Variance c) for $940 and credit to Accounts Payable for $14100. debit to Raw Materials Inveory for $13160 and credit to Accounts Payable d) of $13160