Under a standard cost system,the journal entry to record direct labor includes ________.
A) a debit for standard direct labor quantity for actual production times standard direct labor cost per hour
B) a credit for standard quantity usage for actual production times actual cost per hour
C) a debit for actual quantity times standard cost per hour
D) a credit for standard quantity for actual production times standard cost per hour

Question

Quizplus · Accepted Answer

The journal entry to record direct labor under a standard cost system includes a debit for standard direct labor quantity for actual production times standard direct labor cost per hour. This is because the standard cost system assumes that a certain amount of direct labor is necessary to produce a unit of output, and the entry reflects the cost of this labor at the standard cost per hour.

Under a Standard Cost System,the Journal Entry to Record Direct