S23-13 Journalizing labor entries The following direct labor variance analysis was performed for M AC AQ $11.00 per DLHr 1,800 DLHr 19,800 $14.00 per DLHr 1,800 DLHr 25,200 14.00 per DLHr 1,350 DLHr $18,900 Cost Variance $5,400 F Efficiency Variance $6,300 U Requirements 1. Record Morris's direct labor journal entry (use Wages Payable). 2. Explain what management will do with this variance information