(Appendix 10B) The Baby Clothing Company makes and sells a single product, called a New bodysuit and employs a standard costing system. The following standards have been established for one unit of New bodvsuit: There were no inventories of any kind on August 1. During August, the following events occurred: Purchased 14,000 board metres at the total cost of $22,000. Used 10.300 board metres to produce 2.100 New bodysuits. events occurred: Purchased 14,000 board metres at the total cost of $22,000. Used 10,300 board metres to produce 2,100 New bodysuits. Used 1,400 hours of direct labour time at a total cost of $18,060. (Appendix 10B) To record the incurrence of direct labour costs and its use in production, the general ledger would include what entry to the Labour Efficiency Variance account? $840 debit. $480 credit. $1,200 debit. $1,200 credit