Ac Graw Melrose Inc. uses standard costing. Last period, its flexible budget for labor was $156,000. The direct labor rate variance was $7,400 favorable, and the direct labor efficiency variance was $7,200 unfavorable. In the journal entry to record the use of direct labor, the amount credited to wages payable would be: Multiple Choice O $156,000. $155,800 $163,200, $163,000 < Prev 40 of 54 Next >