What Is the Correct Journal Entry to Record Direct Labor

Multiple Choice

What is the correct journal entry to record direct labor when the actual labor mix is favorable and the total standard hours allowed is greater than the total actual hours worked?

A) $$\begin{array} { | l | l | l | } \hline \text { Work in Process Inventory } & \mathrm { XXX } & \\\hline \text { Direct labor yield variance } & \mathrm { XXX } & \\\hline \text { Direct labor mix variance } & \mathrm { XXX } & \\\hline \text { Wages Payable } & & \mathrm { XXX } \\\hline\end{array}$$
B) $$\begin{array} { | l | c | c | } \hline \text { Work in Process Inventory } & \mathrm { XXX } & \\\hline \text { Direct labor yield variance } & & \mathrm { XXX } \\\hline \text { Direct labor mix variance } & & \mathrm { XXX } \\\hline \text { Wages Payable } & & \mathrm { XXX } \\\hline\end{array}$$
C) $$\begin{array} { | l | c | c | } \hline \text { Finished Goods Inventory } & \mathrm { XXX } & \\\hline \text { Direct labor mix variance } & \mathrm { XXX } & \\\hline \text { Direct labor yield variance } & & \mathrm { XXX } \\\hline \text { Wark in Process Inventory } & & \mathrm { XXX } \\\hline\end{array}$$
D) $$\begin{array} { | l | c | c | } \hline \text { Finished Goods Inventory } & \mathrm { XXX } & \\\hline \text { Direct labor yield variance } & & \mathrm { XXX } \\\hline \text { Direct labor mix variance } & & \mathrm { XXX } \\\hline \text { Wark in Process Inventory } & & \mathrm { XXX } \\\hline\end{array}$$