The debit to Work in Process for direct labor cost during May was:
A)$21,000
B)$26,100
C)$28,800
D)$31,500

Question

Quizplus · Accepted Answer

The direct labor cost for May can be calculated as follows:
Direct labor cost = Number of direct labor hours × Direct labor rate
= 4,800 hours × $6 per hour
= $28,800
Since direct labor cost is debited to Work in Process, the debit to Work in Process for direct labor cost during May was $28,800. Therefore, the best choice is C.

The Debit to Work in Process for Direct Labor Cost