Fields Company began business early in January using a standard costing for its single product. With standard capacity set at 10,000 standard productive hours per month, the following standard cost sheet was set up for one unit of product:

Direct material-5 pieces @ $2.00 $10.00

1 Direct labor (variable)-1 sph @ $3.00 3.00

Manufacturing overhead:

Fixed-1 sph @ $3.00 $3.00

Variable-1 sph @ $2.00 2.00 5.00

Fixed costs are incurred evenly throughout the year. The following unfavorable variances from standard costs were recorded during the first month of operations:

Material price $ 0

Material usage 4,000

Labor rate 800

Labor efficiency 300

Overhead volume 6,000

Overhead budget (2 variance analysis) 1,000

Determine the following: (c) debits made to the Work in Process account for direct material, direct labor, and manufacturing overhead; (d) number of pieces of material issued during January; (e) total of direct labor payroll recorded for January;