22. Which of the following shows the effect on work in process inventory when assigning direct labor costs to the production process?

Debited for standard quantity of direct labor used for actual production multiplied by the standard cost per hour

Debited for actual quantity (AQ) of direct labor multiplied by the standard cost per hour

Credited for standard quantity of direct labor used for actual production multiplied by the standard cost per hour

Credited for standard quantity usage of direct labor for actual production multiplied by the actual cost per hour