Information relating to direct labor for the McGill Company follow: Actual direct labor hours 5,600 Standard direct labor hours 5,400 Total direct labor per payroll $53,200 Standard labor rate per hour $9.00 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
c
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