Assume the following is known with respect to direct labor (DL) for the month of September for XYZ Company Actual cost of DL used Standard cost of DL used DL quantity variance DL price variance $25,000 $26,000 $3,000 U 4,000 1 Which one of the following is the journal entry needed to record the direct labor (DI) costs incurred during the month September? Dr. Cr Dr 25,000 4,000 CI A. WIP Inventory DL price variance DL quentity variance Wages Payable 3,000 26,000 Dr Prev 10 of 10 Wages Payable 26,00O Dr. WIP Inventory Dr. 1 Cr 26,000 Cr 1,000 24,000 DL variances Wages Payable Dr Cr Dr. Cr C. WIP inventory DL quantity variance 26,000 3,000 DL price variance Wages Payable 4,000 25,000 Dr. Dr Cr. D. WIP Inventory DL quantity variance 25,000 3,000 DL price variance 4.000 26,000 Wages Payable