1. Boomerang Corporation produced 100 units of Product AA190x. The total standard and actual costs for materials and direct labor for the 100 units of Product AA190x are as follows.

   Direct materials		Standard	Actual
   Standard:	200 pounds at $3.00 per pound	$600
   Actual:	220 pounds at $2.85 per pound		$627
   Direct labor
   Standard:	400 hours at $15.00 per hour	6,000
   Actual:	368 hours at $16.50 per hour		6,072

   What is the journal entry to record labor variances?

   	a.	Debit: Work in Process $6,000 Debit: Labor Price Variance $552 Credit: Labor Quantity Variance $480 Credit: Wages Payable $6,072
   	b.	Debit: Wages Payable $6,072 Credit. Work in Process $6,072
   	c.	Debit: Work in Process $6,000 Debit: Labor Quantity Variance $552 Credit: Labor Price Variance $480 Credit: Wages Payable $6,072
   	d.	Debit: Work in Process $6,072 Credit. Wages Payable $6,072