Castanada Corporation has provided the following data concerning its direct labor costs for August: $\begin{array}{c} \begin{array}{lll} \text {Standard wage rate.....................}\\ \text { Standard hours..........................}\\ \text { Actual wage rate....................... }\\ \text {Actual hours.............................. }\\ \text {Actual output...........................} \end{array} \begin{array}{r} \$ 10.40 \\ 3.4 \\ \$ 11.20 \\ 23,640 \\ 6,300 \end{array} \begin{array}{l} \text {per DLH}\\ \text {DLHs per unit}\\ \text {per DLH}\\ \text {DLHs}\\ \text {units}\end{array} \end{array}$ -The journal entry to record the incurrence of direct labor costs in August would include the following for Work in Process:

A) Debit of $222,768 B) Credit of $264,768 C) Credit of $222,768 D) Debit of $264,768 A) Debit of $222,768 B) Credit of $264,768 C) Credit of $222,768 D) Debit of $264,768

Compound C90N is a raw material used to make Mosbarger Corporation's major product.The standard cost of compound C90N is $38.20 per ounce and the standard quantity is 8.0 ounces per unit of output.Data concerning the compound for September appear below: The raw material was purchased on account. $\begin{array}{llcc} \text { Cost of material purchased in September, per ounce...... } &\$37.50 \\ \text {Material purchased in September, ounces....................... } &1,100\\ \text {Material used in production in September, ounces.......... } &810\\ \text { Actual output in September, units................................. } &100\\ \end{array}$ -The Materials Quantity Variance for September would be recorded as a:

A) Debit of $382 B) Credit of $11,078 C) Credit of $382 D) Debit of $11,078 A) Debit of $382 B) Credit of $11,078 C) Credit of $382 D) Debit of $11,078

Henifin Corporation has provided the following data concerning its most important raw material,compound K91J: The raw material was purchased on account. $\begin{array}{llcc} \text {Standard cost, per liter......................................... } & \$43.10\\ \text { Standard quantity, liters per unit of output......... } &4.5\\ \text { Cost of material purchased in January, per liter... } &\$43.70\\ \text {Material purchased in January, liters.................... } &900\\ \text {Material used in production in January, liters....... } &510\\ \text { Actual output in January, units...........................} &100\\ \end{array}$ -The Materials Quantity Variance for January would be recorded as a:

A) Credit of $2,586 B) Credit of $16,809 C) Debit of $16,809 D) Debit of $2,586 A) Credit of $2,586 B) Credit of $16,809 C) Debit of $16,809 D) Debit of $2,586

Castanada Corporation has provided the following data concerning its direct labor costs for August: $\begin{array}{c} \begin{array}{lll} \text {Standard wage rate.....................}\\ \text { Standard hours..........................}\\ \text { Actual wage rate....................... }\\ \text {Actual hours.............................. }\\ \text {Actual output...........................} \end{array} \begin{array}{r} \$ 10.40 \\ 3.4 \\ \$ 11.20 \\ 23,640 \\ 6,300 \end{array} \begin{array}{l} \text {per DLH}\\ \text {DLHs per unit}\\ \text {per DLH}\\ \text {DLHs}\\ \text {units}\end{array} \end{array}$ -The Labor Rate Variance for August would be recorded as a:

A) Debit of $18,912 B) Credit of $18,912 C) Credit of $17,136 D) Debit of $17,136 A) Debit of $18,912 B) Credit of $18,912 C) Credit of $17,136 D) Debit of $17,136