When using a standard costing system, which of the following is recorded for the liability accrual and the impact on Work in Process Inventory as a product is being made?
◦ Credit Wages Payable for the actual hours at the actual rate, and debit Work in Process Inventory for the standard hours at the standard rate.
◦ Debit Wages Payable for the actual hours of labor at the standard rate, and credit Work in Process Inventory for the actual hours worked at the standard rate.
◦ Credit Wages Payable for the standard hours at the standard rate, and debit Work in Process Inventory for the standard hours at the actual rate.
◦ Debit Wages Payable for the standard hours at the standard rate, and credit Work in Process Inventory for the actual hours at the actual rate.
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