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.