Amanda Company uses a standard cost accounting system. Some of the ledger accounts have been destroyed in a lire. The controller asks your help in reconstructing some missing entries and balances. (Note: Assume that the amount ol raw materials purchased was equal to the amount used.)

Instructions
Answer the following questions.

(a) Materials Price Variance shows a \($3,000\) favorable balance. Accounts Payable shows \($126,000\) 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 In- ventory shows a zero balance. What was the amount debited to Work in Process In- ventorv lor direct materials used?

(c) Labor Price Variance shows a \($1,500\) unfavorable balance. Factory Labor shows a debit of \($152,000\) for wages incurred. What was the amounl credited to Wages Payable?

(d) Factorv Labor shows a credit of \($152,000\) for direct labor used. Labor Quantity Vari- ance shows a \($900\) unfavorable balance. What was the amount debited to Work in Process loi tin eel laboi used?