Tolbert Manufacturing Company uses a standard-cost system in accounting for the cost of production of its only product, product A. The standards for the production of one unit of product A are as follows:

Direct Materials: 10 feet of item 1 at $.75 per foot and 3 feet of item 2 at $1.00 per foot.

Direct Labor: 4 hours at $3.50 per hour.

Manufacturing Overhead: applied at 150% of standard-direct-labor costs.

There was no inventory on hand at July 1, 2016. Following is a summary of costs and related data for the production of product A during the year ended June 30, 2017.

100,000 feet of item 1 were purchased at $.78 per foot

30,000 feet of item 2 were purchased at $.90 per foot

8,000 units of product A were produced which required 78,000 feet of item 1 and 26,000 feet of item 2 and 31,000 hours of direct labor at $3.60 per hour.

At June 30, 2017 there are 22,000 feet of item 1 and 4,000 feet of item 2 and 2,000 completed units of product A on hand. All purchases and transfers are charged in at standard.

_____15. For the year ended June 30, 2017, what would the total debits to the raw-materials account for the purchase of item 1 be?

A. $75,000

B. $78,000

C. $58,500

D. $60,000

_____16. For the year ended June 30, 2017, what would the total debits to the work-in-process account for direct labor be?

A. $111,600

B. $108,500

C. $112,000

D. $115,100

_____17. Before allocation of standard variances, what is the balance in the material-usage-variance account for item 2?

A. $1,000 credit

B. $2,600 debit

C. $600 debit

D. 2,000 debit