(Appendix) The journal entry to record Digital Systems’ assignment of direct labor to jobs is

a. Manufacturing Wages Direct Labor Price Variance Work in Process Inventory

b. Manufacturing Wages Direct Labor Efficiency Variance Work in Process Inventory

c. Work in Process Inventory Direct Labor Price Variance Manufacturing Wages

d. Work in Process Inventory Direct Labor Efficiency Variance Manufacturing Wages Digital Systems has budgeted three hours of direct labor per connector at a standard cost of $15 per hour. During January, technicians actually worked 210 hours completing the 75 con¬ nectors. Digital Systems paid the technicians $15.50 per hour.