How would you describe the Standard Hours Allowed? A. Standard Hours Allowed is the number of hours it should have taken given the standard hours and the actual number of units produced B. Standard Hours Allowed is the actual number of hours worked given the actual number of units produced C. Standard Hours Allowed is the predicted number of hours worked in the planning budget. D. Standard Hours Allowed is the difference between the actual number of hours worked and the hours planned for in the static budget. Which of the following shows the effect on work in process inventory when assigning direct labor costs to the production process? O A. Debited for actual quantity (AQ) of direct labor multiplied by the standard cost per hour B. Credited for standard quantity of direct labor used for actual production multiplied by the standard cost per hour C. Debited for standard quantity of direct labor used for actual production multiplied by the standard cost per hour D. Credited for standard quantity usage of direct labor for actual production multiplied by the actual cost per hour