standard costs. There is no variable manufacturing overhead. The standard cost card for the company's only product is as follows:

During the year, the company assigned direct labor costs to work in process. The direct labor workers $($who were paid in cash$)$ worked $14,890$ hours at an average cost of $$22\mathrm{.}80$ per hour.

balances in each of the accounts have been given. PP&E $($net$)$ stands for Property, Plant, and Equipment net of depreciation.

When the direct labor cost is recorded, which of the following entries will be made?

Multiple Choice

$($$$11,912)$ in the Labor Rate Variance column

$$11,912$ in the Labor Efficiency Variance column

$($$$11,912)$ in the Labor Efficiency Variance column