men Miller Manufacturing uses a standard cost system. The direct labor cost standard is $6 per direct labor hour. The direct labor efficiency standard is 0.5 direct labor hour per unit. Actual direct labor for the month is 1,000 hours for a total cost of $2,000. Production for the month was 1,300 units. The journal entry to record direct labor incurred but not paid would be: assig OA. Work-in-Process Inventory 3,900 Direct Labor Cost Variance 2,100 sign Direct Labor Efficiency Variance Wages Payable 4,000 2,000 OB. Work-in-Process Inventory Direct Labor Efficiency Variance 3,900 2,100 Direct Labor Cost Variance. 4,000 Wages Payable 2,000 O OC. Work-in-Process Inventory 4,000 Direct Labor Efficiency Variance Direct Labor Cost Variance Wages Payable 2,000 3,900 2,100 OD. Work-in-Process Inventory Direct Labor Cost Variance 3,900 2,100 Direct Labor Efficiency Variance Wages Payable 4,000 10,000