Dullen Corporation has provided the following data concerning its most important raw material, compound I51D:

Standard cost, per liter	$	29.90
Standard quantity, liters per unit of output		7.40
Cost of material purchased in October, per liter	$	30.50
Material purchased in October, liters		3,880
Material used in production in October, liters		3,460
Actual output in October, units		500

Required:

Prepare journal entries to record: (Omit the "$" sign in your response.)

a.	The raw material was purchased on account.

(Click to select)Materials price varianceMaterials quantity varianceAccounts receivableLabor rate varianceRaw materialsWork in process Accounts payable
(Click to select)Materials quantity varianceMaterials price varianceAccounts receivableWork in process Raw materialsLabor rate varianceAccounts payable
(Click to select)Accounts payableRaw materialsMaterials price varianceWork in processMaterials quantity varianceAccounts receivableLabor rate varianceLabor efficiency variance

b.	The use of the raw materials in production.

(Click to select)Accounts payableRaw materialsMaterials price varianceWork in processMaterials quantity varianceAccounts receivableLabor rate varianceLabor efficiency variance
(Click to select)Accounts receivableMaterials price varianceAccounts payableRaw materialsLabor rate varianceWork in processMaterials quantity variance
(Click to select)Accounts payableRaw materialsMaterials price varianceMaterials quantity varianceLabor rate varianceWork in processAccounts receivable