50. Molten Works Ltd provides the following information about departmental consumption of allocation bases for its 3 support and 2 operating departments. Support Departments Operating Departments Personnel Cafeteria Maintenance Machining Assembly Personnel 10% 10% 50% 30% Cafeteria 10% 10% 40% 40% Maintenance 10% 20% 50% 20% For the direct method, what proportion of the Personnel's costs will be allocated to the Machining Department? a. 62.5% b. 10% c. 42.9% d. 37.5% 49. The journal entry to record direct labour for Variety is: 9. Dr Work in Process Inventory $30,000 Dr Direct Labour Price Variance $1,000 Cr Wages Payable $31,000 b. Dr Wages Payable $30,000 Cr Direct Labour Price Variance $1,000 Cr Work in Process inventory $29,000 . Dr Work in Process Inventory $32,400 Cr Direct Labour Price Variance $2,000 Cr Direct Labour Efficiency Variance $8,400 Cr Accounts Payable $26,000 Jl. Dr Work in Process Inventory $32,400 Cr Direct Labour Price Variance $1,000 Cr Direct Labour Efficiency Variance $8,400 Cr Wages Payable $26,000