Larson Manufacturing uses a standard cost system. The direct labor cost standard is $ $16\mathrm{.}00$ direct labor hour. The direct labor efficiency standard is $0\mathrm{.}5$ direct labor hour per unit. Actual direct labor for the month is $1$ comma $600$ hours for a total cost of $ $28$ comma $800\mathrm{.}00.$ Production for the month was $3$ comma $500$ units. The journal entry to record direct labor incurred but not paid would$$ be:

Question content area bottom

Part $1$

A$.$

WorkminusinminusProcess Inventory

$28$ comma $000$

Direct Labor Cost Variance

$3$ comma $200$

Direct Labor Efficiency Variance

$2$ comma $400$

$$Wages Payable

$33$ comma $600$

B$.$

WorkminusinminusProcess Inventory

$28$ comma $000$

Direct Labor Cost Variance

$3$ comma $200$

$$Direct Labor Efficiency Variance

$2$ comma $400$

$$Wages Payable

$28$ comma $800$

C$.$

WorkminusinminusProcess Inventory

$2$ comma $400$

Direct Labor Cost Variance

$28$ comma $800$

$$Direct Labor Efficiency Variance

$28$ comma $000$

$$Wages Payable

$3$ comma $200$

D$.$

WorkminusinminusProcess Inventory

$28$ comma $800$

Direct Labor Cost Variance

$2$ comma $400$

$$Direct Labor Efficiency Variance

$3$ comma $200$

$$Wages Payable

$28$ comma $000$