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

b.	The usage of raw materials in production.

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

c.	The incurrence of direct labor cost.

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