21. If the actual cost for direct labor is $8,000, the standard direct labor cost is $10,000, the labor rate variance is $500 F and the labor efficiency variance is computable by you, the entry to record the direct labor with variances is: A. Work-in-Process 8,000 Labor rate variance 500 Labor efficiency variance 1,500 Salaries payable 10,000 B. Work-in-Process 10,000 Labor rate variance 500 Labor efficiency variance 1,500 Salaries payable 8,000 C. Work-in-Process 8,000 Labor efficiency variance 1,500 Labor rate variance 500 Salaries payable 9,000 D. Work-in-Process 6,000 Labor rate variance 500 Labor efficiency variance 1,500 Salaries payable 8,000