Required information [The following information applies to the questions displayed below Eagle Company uses a standard cost system that has provided the following data: Units of output manufactured Direct labor: 80 Standard hours allowed: Standard wage rate: Actual direct labor: 2 hours per unit of product $16.30 per hour 180 hours, total cost of $3,294 journal entry to record the cost of direct labor used in this period includes: Multiple Choice A debit to Work in Process Inventory of $2.934 A debit to Work in Process Inventory of $2,608. A credit to Direct Labor Rate Variance of $360. A credit to Direct Labor Rate Variance of $326