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:

Similarity

The state of being alike or sharing common features, traits, or characteristics.

Complementarity

in social psychology refers to relationships in which partners possess or display traits that complement or enhance those of the other.

Boredom

A state of feeling disinterested and restless due to a lack of stimulation, engagement, or excitement.

Unprotected Sex

Sexual intercourse without the use of barrier methods of contraception, which increases the risk of sexually transmitted infections and unwanted pregnancies.