Tsar Company uses a standard cost accounting system. Some of the ledger accounts have been destroyed in a fire. The controller asks your help in reconstructing some missing entries and balances.

Instructions
Answer the following questions.
  (a) Materials Price Variance shows a $2,000 favorable balance. Accounts Payable shows $128,000 of raw materials purchases. What was the amount debited to Raw Materials Inventory for raw materials purchased?
  (b) Materials Quantity Variance shows a $3,000 unfavorable balance. Raw Materials Inventory shows a zero balance. What was the amount debited to Work in Process Inventory for direct materials used?
  (c) Labor Price Variance shows a $1,500 unfavorable balance. Factory Labor shows a debit of $140,000 for wages incurred. What was the amount credited to Wages Payable?
  (d) Factory Labor shows a credit of $140,000 for direct labor used. Labor Quantity Variance shows a $900 unfavorable balance. What was the amount debited to Work in Process for direct labor used?
  (e) Overhead applied to Work in Process totaled $165,000. If the total overhead variance was a $1,200 unfavorable, what was the amount of overhead costs debited to Manufacturing Overhead?