Which of the following is a correct journal entry to record direct labor cost? Select one: a. Wages payable Dr. & Work in process Cr. b. Work in process Dr. & Wages payable on C. Work in process Dr. & Direct labor Cr. d. Production Dr. & Direct labor Cr For the past 8 months, Jinan Corporation has experienced a steady increase in its cost per unit even though total costs have remained stable This cost per unit increase may be due to costs because the level of activity at Jinan is. son Select one: O a. variable, increasing b. fixed, increasing c. variable, decreasing d. fixed, decreasing