When the actual direct labor-hours is less than the standard direct labor-hours allowed for the actual output of the period, the journal entry would include:

	Debit to Wages Payable; Credit to Labor Efficiency Variance
	Debit to Work-In-Process; Credit to Labor Efficiency Variance
	Debit to Wages Payable; Debit to Labor Efficiency Variance
	Debit to Work-In-Process; Debit to Labor Efficiency Variance