Mate Corporation's Standard Wage Rate Is $11

Mate Corporation's standard wage rate is $11.90 per direct labor-hour (DLH) and according to the standards, each unit of output requires 4.5 DLHs. In May, 2,900 units were produced, the actual wage rate was $11.50 per DLH, and the actual hours were 15,530 DLHs.
-In the journal entry to record the incurrence of direct labor costs in May,the Work in Process entry would consist of a:

A) credit of $155,295.
B) debit of $155,295.
C) credit of $178,595.
D) debit of $178,595.

Correct Answer:

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