The journal entry to record direct labour for Aztec Bromac is:
A) $\begin{array} { l l } \text { Dr Work in Process Inventory } & \$ 30,000 \ \text { Dr Direct Labour Price Variance } & \$ 1,000 \\text { Cr Wages Payable }&\$31,000\end{array}$
B) $\begin{array}{ll}\text { Dr Wages Payable }&\$30,000\
\text { Cr Direct Labour Price Variance } & \$ 1,000 \
\text { Cr Work in Process Inventory } & \$ 29,000
\end{array}$
C) $$\begin{array} { l l l }
\text { Dr Work in Process Inventory } & \$ 32,400 \
\text { Cr Direct Labour Price Variance } & \$ 1,000 & \
\text { Cr Direct Labour Efficiency Variance } & \$ 8,400 \
\text { Cr Wages Payable } & \$ 26,000
\end{array}$$
D) $\begin{array}{ll}
\text { Dr Work in Process Inventory } & \$ 32,40 0\
\text { Cr Direct Labour Price Variance } & \$ 2,000\
\text { Cr Direct Labour Efficiency Variance }&\$8,400\
\text { Cr Accounts Payable }&\$26,000
\end{array}$

Question

The journal entry to record direct labour for Aztec Bromac is:
A) $\begin{array} { l l } \text { Dr Work in Process Inventory } & \$ 30,000 \ \text { Dr Direct Labour Price Variance } & \$ 1,000 \\text { Cr Wages Payable }&\$31,000\end{array}$
B) $\begin{array}{ll}\text { Dr Wages Payable }&\$30,000\
\text { Cr Direct Labour Price Variance } & \$ 1,000 \
\text { Cr Work in Process Inventory } & \$ 29,000
\end{array}$
C) $$\begin{array} { l l l } 
\text { Dr Work in Process Inventory } & \$ 32,400 \
\text { Cr Direct Labour Price Variance } & \$ 1,000 & \
\text { Cr Direct Labour Efficiency Variance } & \$ 8,400 \
\text { Cr Wages Payable } & \$ 26,000
\end{array}$$
D) $\begin{array}{ll}
\text { Dr Work in Process Inventory } & \$ 32,40 0\
\text { Cr Direct Labour Price Variance } & \$ 2,000\
\text { Cr Direct Labour Efficiency Variance }&\$8,400\
\text { Cr Accounts Payable }&\$26,000
\end{array}$

Quizplus · Accepted Answer

The Answer of The journal entry to record direct labour for Aztec Bromac is:
A) $\begin{array} { l l } \text { Dr Work in Process Inventory } & \$ 30,000 \ \text { Dr Direct Labour Price Variance } & \$ 1,000 \\text { Cr Wages Payable }&\$31,000\end{array}$
B) $\begin{array}{ll}\text { Dr Wages Payable }&\$30,000\
\text { Cr Direct Labour Price Variance } & \$ 1,000 \
\text { Cr Work in Process Inventory } & \$ 29,000
\end{array}$
C) $$\begin{array} { l l l } 
\text { Dr Work in Process Inventory } & \$ 32,400 \
\text { Cr Direct Labour Price Variance } & \$ 1,000 & \
\text { Cr Direct Labour Efficiency Variance } & \$ 8,400 \
\text { Cr Wages Payable } & \$ 26,000
\end{array}$$
D) $\begin{array}{ll}
\text { Dr Work in Process Inventory } & \$ 32,40 0\
\text { Cr Direct Labour Price Variance } & \$ 2,000\
\text { Cr Direct Labour Efficiency Variance }&\$8,400\
\text { Cr Accounts Payable }&\$26,000
\end{array}$

The Journal Entry to Record Direct Labour for Aztec Bromac