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Question(s) / Instruction(s):

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

A.            Debited for standard quantity for actual production times standard cost per hour

B.            Credited for standard quantity usage for actual production times actual cost per hour

C.            Debited for actual quantity times standard cost per hour

D.            Credited for standard quantity for actual production times standard cost per hour

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