Multiple Choice
Information relating to direct labor for the McGill Company follow: 
The entry to record the direct labor cost is:
A) Work in process 53,200 Labor rate variance 2,800
Labor efficiency variance 1,800
Payroll 48,600
B) Work in process 50,400 Labor rate variance 2,800
Payroll 53,200
C) Work in process 48,600 Labor rate variance 2,800
Labor efficiency variance 1,800
Payroll 53,200
D) Work in process 51,400 Labor efficiency variance 1,800
Payroll 53,200
Correct Answer:
Verified
Correct Answer:
Verified
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