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

Units of output manufactured

$85$

Direct labor

Standard hours allowed

$2$ hours per unit of product

Standard wage rate

$$16\mathrm{.}40$ per hour

Actual direct labor

$190$ hours, total cost of $$3,496$

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

Multiple Choice

Debit to Work in Process Inventory of $$2,788.$

Credit to Direct Labor Rate Variance of $$328.$

Credit to Direct Labor Rate Variance of $$380.$

Debit to Work in Process Inventory of $$3,116.$