Which of the Following Shows the Effect on Work in Process

Multiple Choice

Which of the following shows the effect on work in process inventory when assigning direct labor costs to the production process?

A) Debited for standard quantity of direct labor used for actual production times standard cost per hour
B) Debited for actual quantity of direct labor times standard cost per hour
C) Credited for standard quantity of direct labor used for actual production times standard cost per hour
D) Credited for standard quantity usage of direct labor for actual production times actual cost per hour