how do I record the entry for labor cost and variances?

QUESTION 18 The following information describes a company's use of direct labor in a recent period: 45,000 $15 Actual hours used Actual rate per hour Standard rate per hour Standard hours for units produced $14 47,000 The entry to record the labor costs and variances would include a: debit to Goods in Process for $675,000. debit to Factory Payroll for $675,000. debit to Direct Labor Rate Variance. debit to Direct Labor Efficiency Variance. debit to Direct Labor Cost Variance