What is the journal entry to record accrued payroll and the proper allocation of direct labor costs when actual hours exceed standard hours but the actual wage rate is less than the standard wage rate?

• A.

  Work-in-process	XXX
  DL efficiency variance	XXX
  DL price variance		XXX
  Accrued payroll		XXX

• B.

  Wage expense	XXX
  DL efficiency variance	XXX
  Accrued payroll		XXX

• C.

  Accrued payroll	XXX
  DL price variance	XXX
  Work-in-process		XXX
  DL efficiency variance		XXX

• D.

  Work-in-process	XXX
  DL price variance	XXX
  DL efficiency variance		XXX
  Accrued payroll		XXX