InstructionsAnswer the following questions.(a) Materials Price Variance shows a $2000 favorable balance. Accounts Payable shows $128000 of raw materials purchases. What was the amount debited to Raw Materials Inventory for raw materials purchased?(b) Materials Quantity Variance shows a $3000 unfavorable balance. Raw Materials Inventory shows a zero balance. What was the amount debited to Work in Process Inventory for direct materials used?(c) Labor Price Variance shows a $1500 unfavorable balance. Factory Labor shows a debit of$140000 for wages incurred. What was the amount credited to Wages Payable?(d) Factory Labor shows a credit of $140000 for direct labor used. Labor Quantity Variance shows a $900 unfavorable balance. What was the amount debited to Work in Process for direct labor used?(e) Overhead applied to Work in Process totaled $165000. If the total overhead variance was $1200 unfavorable what was the amount of overhead costs debited to Manufacturing Overhead?