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. Answer the following questions. Materials Price Variance shows a $2, 300 unfavorable balance. Accounts Payable shows $126, 800 of raw materials purchases. What was the amount debited to Raw Materials Inventory for raw materials purchased? Raw materials purchased $ ___________ Materials Quantity Variance shows a $3, 500 favorable balance. Raw Materials Inventory shows a zero balance. What was the amount debited to Work in Process Inventory for direct materials used? Direct materials used $ ___________ Labor Price Variance shows a $1, 600 favorable balance. Factory Labor shows a debit of $142, 000 for wages incurred. What was the amount credited to Factory Wages Payable? Wages Payable $ ___________ Factory Labor shows a credit of $142, 000 for direct labor used. Labor Quantity Variance shows a $970 favorable balance. What was the amount debited to Work in Process for direct labor used? Direct labour used $ ___________ Overhead applied to Work in Process totalled $166, 000. If the total overhead variance was $1, 600 favorable, what was the amount of overhead costs debited to Manufacturina Overhead? Manufacturing Overhead $ ___________