*E11.21 (LO 2, 3, 5), AN Lopez 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 unfavorable balance. Accounts Payable shows $138,000 of raw materials purchases. What was the amount debited to Raw Materials Inventory for raw ma- terials purchased? b. Materials Quantity Variance shows a $3,000 favorable 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 favorable balance. Factory Labor shows a debit of $145,000 for wages incurred. What was the amount credited to Factory Wages Payable? d. Factory Labor shows a credit of $145,000 for direct labor used. Labor Quantity Variance shows a $900 favorable 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 $1,200 favorable, what was the amount of overhead costs debited to Manufacturing Overhead