A popular product manufactured by Party-On! is a festively decorated punch bowl. The companys standard cost system calls for 0.08 hours of direct labor per bowl, at a standard wage rate of $17. During September, Party-On! produced 1,200 of these bowls at an actual direct labor cost of $2,160 for 144 direct labor hours.

Provide the journal entry for direct labor usage for the month of September for Party-On!.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.

Solve for:

Work in process inventory Debit and Credit

Lower efficiency variance Debit and Credit

Direct Labor Payable Debit and Credit

Labor rate variance Debit and credit