The Happy Company makes and sells a single product called a Kitt. Happy employs a standard costing system. Each Kitt has a standard cost of 5 pounds of material at $12 per pound and 0.9 direct labor hours at $15 per hour. There were no inventories of any kind on June 1. During June, the following events occurred: Purchased 17,000 pounds of material at a total cost of $190,000. Used 15,000 pounds of material to produce 2,400 Kitts. Used 1,900 hours of direct labor time at a total cost of $38,000. To record the incurrence of direct labor cost and its use in production, the general ledger would include what kind of entry to the Direct Labor Rate Variance account? a) $ 9,500 credit. Ob) $ 9,500 debit. c) $15,200 debit. d) $ 2,000 debit To record the incurrence of direct labor cost and its use in production, the general ledger would include what kind of entry to the Direct Labor Efficiency Variance account? a) $7,500 credit b) $5,600 debit. c) $5,600 credit d) $3,900 credit