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When the Actual Direct Labor-Hours Is Less Than the Standard

Question 9

Multiple Choice

When the actual direct labor-hours is less than the standard direct labor-hours allowed for the actual output of the period,the journal entry would include:


A) Debit to Wages Payable;Credit to Labor Efficiency Variance
B) Debit to Work-In-Process;Credit to Labor Efficiency Variance
C) Debit to Wages Payable;Debit to Labor Efficiency Variance
D) Debit to Work-In-Process;Debit to Labor Efficiency Variance

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