Figure 9-2 Bodacious Corporation Produced 100 Units of Product AA. the Total

Figure 9-2
Bodacious Corporation produced 100 units of Product AA. The total standard and actual costs for materials and direct labor for the 100 units of Product AA are as follows:
Materials: Standard Actual
Standard: 200 pounds at $3.00 per pound $600
Actual: 220 pounds at $2.85 per pound $627
Direct labor:
Standard: 400 hours at $15.00 per hour 6,000
Actual: 368 hours at $16.50 per hour 6,072
-Refer to Figure 9-2. What is the journal entry to record labor variances?

A) Work in Process 6,072 Payroll 6,072
B) Payroll 6,072 Work in Process 6,072
C) Work in Process 6,000 Labor Rate Variance 552
Labor Efficiency Variance 480
Payroll 6,072
D) Work in Process 6,000 Labor Efficiency Variance 552
Labor Rate Variance 480
Payroll 6,072