The journal entry to record MajorNet’s use of direct labor in August is which of the following?

a.

Manufacturing wages

 

Direct labor efficiency variance

 

Work in process inventory

b.

Work in process inventory

 

Direct labor efficiency variance

 

Manufacturing wages

c.

Work in process inventory

 

Direct labor efficiency variance

 

Manufacturing wages

d.

Manufacturing wages

 

Direct labor efficiency variance

 

Work in process inventory