If an analysis shows an unfavorable labor rate variance of $18,000 and a favorable labor efficiency variance of $10,000, the entry to record the cost of direct labor and related variances would include:

Group of answer choices

a debit to Cost of Goods Sold for $10,000.

a debit to Labor Efficiency Variance for $10,000.

None of the answer choices is correct.

a debit to Labor Rate Variance for $18,000.

a credit to Work in Process inventory for $18,000.