Kouba Manufacturing Corporation's Actual Direct Labor Cost for the Month $\begin{array}{lr}\text { Work in Process } & 41,000 \\\text { Labor Efficiency Variance } & 5,000\end{array}$

Kouba Manufacturing Corporation's actual direct labor cost for the month of July was $45,000.Its labor rate variance for July was $1,000 unfavorable.Its labor efficiency variance was $5,000 favorable.What summary journal entry would Kouba make to record this information?
A)
B)
C)
D) $\begin{array}{lr}\text { Work in Process } & 41,000 \\\text { Labor Efficiency Variance } & 5,000\end{array}$

$\quad$ $\quad$$\begin{array}{lr}\text { Labor Rate Variance } & 1,000 \\\text { Wages Payable } & 45,000\end{array}$