What is the journal entry to record labor variances

Boxer Corporation Materials: Sta ndard Actual: Direct labor: Sta ndard Actual: produced 100 units Of Product AA. The total standard and actual costs for materials and direct labor for the 100 units Of Product AA are as follows: 200 220 400 368 pounds at $3.00 per pound pounds at $2.85 per pound hours at $15.00 per hour hours at $16.50 per hour Standard $600 $6,000 Actual $627 $6,072 What is the journal entry to record labor variances? o Payroll Work in Process O Work in Process Payroll o Work in Process Labor Rate Variance Labor Efficiency Variance Payroll o Work in Process Labor Efficiency Variance Labor Rate Variance Payroll 6,072 6,072 6,072 6,072 6,000 552 480 6,072 6,000 552 6,072