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Which of the following entries would correctly record the charging of direct labour costs to work in process given an unfavourable labour efficiency variance and

Which of the following entries would correctly record the charging of direct labour costs to work in process given an unfavourable labour efficiency variance and a favourable labour rate variance?
Work in process Labour efficiency variance Labour rate variance Wages payable
Work in process Wages payable
Work in process Labour rate variance Labour efficiency variance Wages payable

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