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