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:

Reward

A form of recognition or compensation given to individuals for their achievements, behavior, or performance, aimed at motivating and retaining talent.

Aversive Event

An unpleasant or noxious event or situation that an individual seeks to avoid or escape.

Negative Reinforcement

A behavioral strategy involving the removal of an unpleasant stimulus to increase the likelihood of a desired behavior being repeated.

Demoted

The act of lowering someone's rank, status, or position, often as a result of performance evaluation or organizational restructuring.