Eagle Company uses a standard cost system which has provided the following data:

51. The direct labor rate variance for the period was:

A. $698 favorable.

B. $360 favorable.

C. $360 unfavorable.

D. $698 unfavorable.

52. The direct labor efficiency variance for the period was:

A. $360 favorable.

B. $360 unfavorable.

C. $338 favorable.

D. $338 unfavorable.

53. The journal entry to record the cost of direct labor used in this period includes:

A. A debit to Work in Process Inventory of $3,042.

B. A debit to Work in Process Inventory of $2,704.

C. A credit to Direct Labor Rate Variance of $360.

D. A credit to Direct Labor Rate Variance of $338.