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.

(a)

Materials Price Variance shows a $1,500 unfavorable balance. Accounts Payable shows $128,500 of raw materials purchases. What was the amount debited to Raw Materials Inventory for raw materials purchased?

Raw materials purchased -

(b)

Materials Quantity Variance shows a $2,600 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 -

(c)

Labor Price Variance shows a $1,700 favorable balance. Factory Labor shows a debit of $139,000 for wages incurred. What was the amount credited to Factory Wages Payable?

Wages Payable -

(d)

Factory Labor shows a credit of $139,000 for direct labor used. Labor Quantity Variance shows a $860 favorable balance. What was the amount debited to Work in Process for direct labor used?

Direct labor used -

(e)

Overhead applied to Work in Process totaled $163,000. If the total overhead variance was $1,400 favorable, what was the amount of overhead costs debited to Manufacturing Overhead?

Manufacturing Overhead -