The Journal Entry to Record Direct Labour for Aztec Bromac

question 87

Multiple Choice

The journal entry to record direct labour for Aztec Bromac is:

• A) \(\begin{array} { l l } \text { Dr Work in Process Inventory } & \$ 30,000 \\ \text { Dr Direct Labour Price Variance } & \$ 1,000 \\\text { Cr Wages Payable }&\$31,000\end{array}\)
• B) \(\begin{array}{ll}\text { Dr Wages Payable }&\$30,000\\
• \text { Cr Direct Labour Price Variance } & \$ 1,000 \\
• \text { Cr Work in Process Inventory } & \$ 29,000
• \end{array}\)
• C) \[\begin{array} { l l l }
• \text { Dr Work in Process Inventory } & \$ 32,400 \\
• \text { Cr Direct Labour Price Variance } & \$ 1,000 & \\
• \text { Cr Direct Labour Efficiency Variance } & \$ 8,400 \\
• \text { Cr Wages Payable } & \$ 26,000
• \end{array}\]
• D) \(\begin{array}{ll}
• \text { Dr Work in Process Inventory } & \$ 32,40 0\\
• \text { Cr Direct Labour Price Variance } & \$ 2,000\\
• \text { Cr Direct Labour Efficiency Variance }&\$8,400\\
• \text { Cr Accounts Payable }&\$26,000
• \end{array}\)

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