kirsch corportration's standard wage rate is $13.40 per direct labor hour (DLH) and accordingto the standrads, each unit of output requires 8.9 DLHs in May, 5000 units were produced, the actual wage rate was $12.80 per DLH, and the actual hours were 41790DLHs. in the journal entry to record the incurrence of direct labor costsin May , the WIP entry would be:

a. debit of $596300 b.debit of $534912 c.credit of $534912 d.credit of $596300

plz explain