The Journal Entry to Record the Cost of Direct Labor

question 123

Multiple Choice

The journal entry to record the cost of direct labor used in this period includes:

• A) A debit to Work-In-Process Inventory of $2,880.
• B) A debit to Work-In-Process Inventory of $2,560.
• C) A credit to Direct Labor Rate Variance of $320.
• D) A debit to Direct Labor Rate Variance of $360.

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Definitions:

Submission

in a professional or academic context, refers to the act of presenting a document, proposal, or piece of work for review or consideration.

Records

Documented information or data that is collected and maintained as evidence of activities, transactions, or decisions.

Tensions

The mental or emotional strain caused by conflicting thoughts, situations, or feelings.

Electronic Meetings

Meetings conducted using digital tools and platforms, allowing participants to interact in real-time without being physically present in the same location.