Results of Operations for the Anderson Corporation Indicated That the Actual

Multiple Choice

Results of operations for the Anderson Corporation indicated that the actual direct labor rate for May was $9.75 while the standard rate was $10.00. The general ledger entry to record the incurrence of direct labor cost would include:

A) a debit to Work In Process for the actual number of hours times $9.75 per hour.
B) a debit to Work In Process for the standard number of hours times $10.00 per hour.
C) a debit to Work In Process for the standard number of hours times $9.75 per hour.
D) a debit to Work In Process for the actual number of hours times $10.00 per hour.