71. Information on Rex Co.'s direct material costs for May follows: For the month of May, what was Rex's direct materials price variance? A. $2,800 favorable B. $2,800 unfavorable C. $6,000 unfavorable D. $6,000 favorable 88. (Appendix) Shackleford Corporation's standard wage rate is $13.70 per direct labor-hour (DLH) and according to the standards, each unit of output requires 7.0 DLHs. In October, 3,000 units were produced, the actual wage rate was $14.10 per DLH, and the actual hours were 21,760 DLHs. In the journal entry to record the incurrence of direct labor costs in October, the Work in Process entry would consist of a: A. debit of $287,700. B. credit of $306,816. C. credit of $287,700. D. debit of $306,816