Easterly Company uses a standard cost system that has provided the following data:

Units of output manufactured

Direct labor

$90$

Standard hours allowed

$2$ hours per unit of product

Standard wage rate

Actual direct labor

$$15\mathrm{.}30$ per hour

$200$ hours, total cost of $$3,460$

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

Multiple Choice

Credit to Direct Labor Rate Variance of $$306$

Debit to Work in Process Inventory of $$3\mathrm{.}060$

Credir to Direct Labor Rate Voriance of $$400$

Debatto Wouk in Procestriventory ot $$2754$