Enwall Corporation's Standard Wage Rate Is $11

Multiple Choice

Enwall Corporation's standard wage rate is $11.20 per direct labor-hour (DLH) and according to the standards, each unit of output requires 2.9 DLHs. In December, 5,900 units were produced, the actual wage rate was $10.20 per DLH, and the actual hours were 14,150 DLHs. In the journal entry to record the incurrence of direct labor costs in December, the Work in Process entry would consist of a:

A) credit of $144,330.
B) debit of $191,632.
C) debit of $144,330.
D) credit of $191,632.