Journalize the following transactions for Crane Company. (a) Purchased 6,400 units of raw materials on account for $11,950. The standard cost was $12,800. (b) Issued 6,290 units of raw materials for production. The standard units were 6,390. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (a) Raw Materials Inventory Materials Price Variance Accounts Payable (b) Work in Process Inventory Materials Quantity Variance Raw Materials Inventory Debit 12800 6390 Credit 850 11950 100 6290