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Melrose Inc

Question 60

Multiple Choice

Melrose Inc.uses standard costing.Last period,it spent $145,000 for labor.The direct labor rate variance was $5,000 favorable,and the direct labor efficiency variance was $6,000 unfavorable.In the journal entry to record the use of direct labor,the amount debited to Cost of Goods Sold would be:


A) $144,000.
B) $145,000.
C) $150,000.
D) $151,000.

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