The Lahn Company produces and sells a single product. Standards have been established for the product as follows:

Direct materials: 5 pounds @ $3.50 per pound = $17.50

Direct labor: 3 hours @ $5.50 per hour = $16.50

Actual cost and usage figures for the past month follow:

Units produced			750
Direct materials used			4,000	pounds
Direct materials purchased (4,500 pounds)		$	14,400
Direct labor cost (2,000 hours)		$	11,200

Required:

Prepare journal entries to record:

a.	The purchase of raw materials.

General journal	Debit	Credit
(Click to select) Accounts payable Materials quantity variance Materials price variance Direct materials Direct labor Labor rate variance Raw materials inventory Labor efficiency variance
(Click to select) Raw materials inventory Materials price variance Labor rate variance Materials quantity variance Labor efficiency variance Direct labor Accounts payable Direct materials
(Click to select) Labor efficiency variance Direct labor Labor rate variance Direct materials Materials quantity variance Raw materials inventory Materials price variance Accounts payable

b.	The usage of raw materials in production.

General journal	Debit	Credit
(Click to select) Raw materials inventory Materials quantity variance Labor rate variance Labor efficiency variance Work in process Direct materials Direct labor Accounts payable
(Click to select) Accounts payable Raw materials inventory Materials quantity variance Direct materials Work in process Direct labor Labor rate variance Labor efficiency variance
(Click to select) Labor efficiency variance Direct labor Materials quantity variance Materials price variance Raw materials inventory Labor rate variance Work in process Direct materials

c.	The incurrence of direct labor cost.

General journal	Debit	Credit
(Click to select) Labor efficiency variance Materials price variance Raw materials inventory Materials quantity variance Work in process Labor rate variance Direct materials Direct labor
(Click to select) Labor rate variance Labor efficiency variance Materials price variance Direct labor Raw materials inventory Materials quantity variance Direct materials Work in process
(Click to select) Accounts payable Materials quantity variance Direct materials Accrued wages payable Materials price variance Labor efficiency variance Labor rate variance Work in process
(Click to select) Materials quantity variance Direct materials Work in process Materials price variance Labor efficiency variance Accrued wages payable Labor rate variance Accounts payable