Use the Following Information for the Next 2 Questions

question 87

Multiple Choice

Use the following information for the next 2 questions.
Keyport, Inc. uses a standard job cost system. The standard price for direct material is $15 per ounce, and Keyport used 60,000 ounces this period. The standard quantity allowed for direct materials this period was 58,000 ounces. The standard price for direct labor is $9 per hour, and Keyport used 5,000 direct labor hours, at an actual cost of $10 per hour this period. The standard quantity allowed for direct labor this period was 5,200 hours.
-The entry to record the usage of direct labor would include a

• A) Debit to Direct labor efficiency variance for $1,800
• B) Credit to Work in process inventory for $3,200
• C) Debit to Direct labor price variance for $5,000
• D) Debit to Accrued payroll for $3,200

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Definitions:

Multiple Sclerosis (MS)

A chronic autoimmune disease affecting the central nervous system, leading to varying levels of physical and cognitive impairments.

Tourette Syndrome

A neurological disorder characterized by repetitive, involuntary movements and vocalizations called tics.

Facial Tic

Involuntary, repetitive movements or spasms of the face muscles.

Vocalization

The action of producing sound or voice through the vocal cords, often used in reference to speech, singing, or animal calls.