Tulip Incorporated uses standard costing, and its manufacturing standards are as follows: 9.5 pounds of materials at $10.0 per pound, and 18 hours of labor at $8.5 per hour. Budgeted production last period was 6,500 units, and actual production was 4,050 units. Last period, Tulip purchased and used 47,300 pounds of materials for $243,000, and used 90,000 labor hours, costing $160,000. What is the journal entry to record direct labor costs to the Work in Process Inventory account?

Multiple Choice

A

Work in Process Inventory	619,650
Direct Labor Rate Variance	145,350
Direct Labor Efficiency Variance		605,000
Wages Payable		160,000

B

Work in Process Inventory	619,650
Wages Payable		619,650

C

Work in Process Inventory	619,650
Direct Labor Efficiency Variance	145,350
Direct Labor Rate Variance		605,000
Wages Payable		160,000

D

Work in Process Inventory	160,000
Wages Payable		160,000