The following information relates to Bergen Corporation:

Standard cost per unit:
	Direct materials (6 pounds)	$18
	Direct labor (3 hours)	24
Actual resources used:
	Direct materials	12,500 pounds at $2.95
	Direct labor	5,900 hours at $7.85
	Units of output	2,000

Based on the information above, the journal entry to record the labor costs and variances for Bergen Corporation would include a debit to:

A. Wages payable for $46,315

B. Labor rate variance for $885

C. Labor efficiency variance for $800

D. Work-in-process inventory for $48,000

I am having a hard time understanding this problem and knowing where to start.