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The Journal Entry to Record the Cost of Direct Labor

Question 40

Multiple Choice

The journal entry to record the cost of direct labor used in this period includes:


A) A debit to Work in Process Inventory of $2,880.
B) A debit to Work in Process Inventory of $2,560.
C) A credit to Direct Labor Rate Variance of $320.
D) A credit to Direct Labor Rate Variance of $360.

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