Use the following information for the next SEVEN questions. Tuco Company has established standards as follows: Actual production figures for the past year were as follows: Variable overhead is assigned based on direct labor hours. 12. The journal entry to record the purchase of direct materials includes a: a. debit to Raw Materials Inventory, $240,000. b. debit to Raw Materials Inventory, $225,000. c. debit to Raw Materials Inventory, $200,000. d. credit to Accounts Payable, $240,000. e. credit to Accounts Payable, $200,000. 13. The journal entry to record the incurrence of direct labor includes a debit to: a. Direct Labor, $65,625. b. Direct Labor, $70,000. c. Direct Labor, $67,200. d. Work in Process, $65,625. e. Work in Process, $67,200