Kirsch Corporation's Standard Wage Rate Is $13

Multiple Choice

Kirsch Corporation's standard wage rate is $13.40 per direct labor-hour (DLH) and according to the standards, each unit of output requires 8.9 DLHs. In May, 5,000 units were produced, the actual wage rate was $12.80 per DLH, and the actual hours were 41,790 DLHs. In the journal entry to record the incurrence of direct labor costs in May, the Work in Process entry would consist of a:

A) debit of $596,300.
B) debit of $534,912.
C) credit of $534,912.
D) credit of $596,300.