Under a Standard Cost System,the Journal Entry to Record Direct

question 28

Multiple Choice

Under a standard cost system,the journal entry to record direct labor includes ________.

• A) a debit for standard direct labor quantity for actual production times standard direct labor cost per hour
• B) a credit for standard quantity usage for actual production times actual cost per hour
• C) a debit for actual quantity times standard cost per hour
• D) a credit for standard quantity for actual production times standard cost per hour

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Definitions:

Unrealistic Pessimistic

A tendency to expect the worst possible outcome in a situation, beyond a realistic appraisal of the actual risks or outcomes.

Personally Responsible

Taking accountability for one's actions and decisions.

Person-Situation Controversy

A debate in psychology about the relative influence of personality traits versus situational factors on human behavior.

Reciprocal Determinism

A concept in psychology that proposes an individual's behavior is both influenced by and influences their personal factors and the environment.