2 Melrose Inc. uses standard costing. Last period, it spent $145,000 for labor. The direct labor rate variance was $5,000 favorable, and the direct labor efficiency variance was $6,000 unfavorable. In the journal entry to record the use of direct labor, the amount debited to Cost of Goods Sold would be: Multiple Choice $144,000 $145.000 O O $150,000 $151,000 O