During the accounting period, Acme purchased materials for production of $400,000 on credit. According to the company's standard costs, the company anticipated the cost of the materials should have been $380,000. The journal entry to record part of the transaction should include: a) Addition of materials into production: (RM, WIP, FG COGS, CASH, AP, PPV MUV, LEV, LRV) in the amount ofS b) Recording of the variance (DB, CR) to RM, WIP, FG COGS, CASH, AP, PPV MUV, LEV, LRV) in the amount of S During the accounting period, Acme paid production payroll of $600,000. For the level pf production achieve, Acme expected to pay $620,000. The reason for the difference between actual and expected costs was that Acme paid its workers $60,000 more than expected while the workers produced $80,000 more product than expected. The journal entry to the transaction should have included: c) Addition of labor costs into production: (DB, CR) to (RM, WIP, FG COGS, CASH, AP, PPVMUV, LEV, LRV) in the amount of d) A dollar variance due to paying workers at an actual labor rate different than the anticipated labor rate: (DB, CR) to (RM, WIP, FG COGS, CASH, AP, PPV MUV, LEV, LRV) in the amount of e) A dollar variance due to the workers taking more time than anticipated to produce products (DB, CR) to (RM, WIP, FG COGS, CASH, AP, PPV MUV, LEV, LRV) in the amount of