When Recording Direct Labor Incurred in the Production Process, Which

When recording direct labor incurred in the production process, which of the following shows the effect on Work in process inventory?

A) Debit for standard quantity for actual production times standard cost per hour
B) Credit for standard quantity usage for actual production times actual cost per hour
C) Debit for actual quantity times standard cost per hour
D) Credit for standard quantity for actual production times standard cost per hour

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