accounting 415585
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Stanfa Corporation’s standard wage rate is $10.30 per direct labor hour (DLH) and according to the standards, each unit of output requires 9.00 DLHs. In January, 4,700 units were produced, the actual wage rate was $10.60 per DLH, and the actual hours were 32,350 DLHs. In the journal entry to record the incurrence of direct labor costs in January, the Work in Process entry would consist of a: |
| debit of $342,910. | |
| debit of $435,690. | |
| credit of $342,910. | |
| credit of $435,690. |
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