Which one of the following can correctly calculate the value of marginal cost for a product? Direct labor + manufacturing overheads Variable manufacturing overhead + fixed manufacturing overhead Prime cost + conversion cost None of these Identify the correct journal entry for recording payment of accrued payroll: Dr. Cash Cr. Accrued payroll Dr. Bank Cr. Accrual payroll Dr. Accrued payroll Cr. Payroll Dr. Accrued payroll Cr. Bank