Test Company uses a standard costing system. The company developed the following standard cost sheet for one of its products. During the year, Test Company recorded the following actual results. The journal entry to record direct labor cost would include A debit to direct labor efficiency variance for $3,600 A debit to direct labor rate variance for $3,580 Test Company uses a standard costing system. The company developed the following standard cost sheet for one of its products. During the year, Test Company recorded the following actual results. The journal entry to record direct labor cost would include A debit to direct labor efficiency variance for $3,600 A debit to direct labor rate variance for $3,580