When the Actual Wage Rate Paid to Direct Labor Workers

question 25

Multiple Choice

When the actual wage rate paid to direct labor workers is less than the standard wage rate, the journal entry would include:

• A) Credit to Wages Payable; Credit to Labor Rate Variance
• B) Credit to Work-In-Process; Credit to Labor Rate Variance
• C) Credit to Wages Payable; Debit to Labor Rate Variance
• D) Credit to Work-In-Process; Debit to Labor Rate Variance

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Definitions:

Development Environment

A set of processes and programming tools used for developing applications and software.

Designer

A professional who creates plans and aesthetics for objects, environments, or visual communications, often with a focus on functionality and user experience.

Art Background

Graphical or aesthetic enhancements used as the backdrop for digital content, emphasizing creativity and visual appeal.

Software Development

The procedure of imagining, defining, creating, coding, documenting, evaluating, and repairing involved in the development and upkeep of applications, frameworks, or various software parts.