Lian Corporation's Standard Wage Rate Is $12

Multiple Choice

Lian Corporation's standard wage rate is $12.10 per direct labor-hour (DLH) and according to the standards, each unit of output requires 7.1 DLHs. In June, 4,500 units were produced, the actual wage rate was $11.90 per DLH, and the actual hours were 35,930 DLHs.
-In the journal entry to record the incurrence of direct labor costs in June, the Work in Process entry would consist of a:

A) debit of $427,567.
B) credit of $427,567.
C) debit of $386,595.
D) credit of $386,595.