Reference: 21_06
the Following Information Describes a Company's Use of Direct

Reference: 21_06
The following information describes a company's use of direct labor in a recent period:
$\begin{array}{llr} \text { Actual hours used} &45,000\\ \text { Actual rate per hour} &\$15\\ \text { Standard rate per hour} &\$14\\ \text { Standard hours for units produced} &47,000\\\end{array}$

-The entry to record the labor costs and variances would include a:

A) debit to Goods in Process for $675,000.
B) debit to Factory Payroll for $675,000.
C) debit to Direct Labor Rate Variance.
D) debit to Direct Labor Efficiency Variance.
E) debit to Direct Labor Cost Variance.