What Is the Correct Journal Entry to Record Direct Labor

question 20

Multiple Choice

What is the correct journal entry to record direct labor when the actual labor mix is favorable and the total standard hours allowed is greater than the total actual hours worked?

• A) \[\begin{array} { | l | l | l | }
• \hline \text { Work in Process Inventory } & \mathrm { XXX } & \\
• \hline \text { Direct labor yield variance } & \mathrm { XXX } & \\
• \hline \text { Direct labor mix variance } & \mathrm { XXX } & \\
• \hline \text { Wages Payable } & & \mathrm { XXX } \\
• \hline
• \end{array}\]
• B) \[\begin{array} { | l | c | c | }
• \hline \text { Work in Process Inventory } & \mathrm { XXX } & \\
• \hline \text { Direct labor yield variance } & & \mathrm { XXX } \\
• \hline \text { Direct labor mix variance } & & \mathrm { XXX } \\
• \hline \text { Wages Payable } & & \mathrm { XXX } \\
• \hline
• \end{array}\]
• C) \[\begin{array} { | l | c | c | }
• \hline \text { Finished Goods Inventory } & \mathrm { XXX } & \\
• \hline \text { Direct labor mix variance } & \mathrm { XXX } & \\
• \hline \text { Direct labor yield variance } & & \mathrm { XXX } \\
• \hline \text { Wark in Process Inventory } & & \mathrm { XXX } \\
• \hline
• \end{array}\]
• D) \[\begin{array} { | l | c | c | }
• \hline \text { Finished Goods Inventory } & \mathrm { XXX } & \\
• \hline \text { Direct labor yield variance } & & \mathrm { XXX } \\
• \hline \text { Direct labor mix variance } & & \mathrm { XXX } \\
• \hline \text { Wark in Process Inventory } & & \mathrm { XXX } \\
• \hline
• \end{array}\]

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Definitions:

Synapse

The junction between neurons where the exchange of information occurs through chemical neurotransmitters.

Axon

A part of the neuron that transmits electrical impulses away from the neuron's cell body to other neurons, muscles, or glands.

Nucleus

The central part of an atom containing protons and neutrons, or a membrane-bound organelle in eukaryotic cells that contains the genetic material.

Dendrite Metaphor

A figurative expression comparing the branching structure of dendrites in neurons to various network or tree-like structures in different contexts.