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Under a standard cost system, the journal entry to record direct labor includes ________.
A) a debit for standard direct labor quantity for actual production times standard direct labor cost per hour
B) a credit for standard quantity usage for actual production times actual cost per hour
C) a credit for standard quantity for actual production times standard cost per hour
D) a debit for actual quantity times standard cost per hour
Textbook 
Horngren's Financial & Managerial Accounting, The Financial Chapters

Horngren's Financial & Managerial Accounting, The Financial Chapters


Edition: 5th
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