Larson Manufacturing uses a standard cost system. The direct labor cost standard is $11.00 direct labor hour. The direct labor efficiency standard is 0.5 direct labor hour per unit. Actual direct labor for the month is 1,200 hours for a total cost of $18,000.00. Production for the month was 3,100 units. The journal entry to record direct labor incurred but not paid would be: O A. Work-in-Process Inventory 18,000 Direct Labor Cost Variance 3,850 Direct Labor Efficiency Variance Wages Payable 4,800 17,050 OB. Work-in-Process Inventory 3,850 Direct Labor Cost Variance 18,000 Direct Labor Efficiency Variance Wages Payable 17,050 4,800 OC. Work-in-Process Inventory 17,050 Direct Labor Cost Variance 4,800 Direct Labor Efficiency Variance Wages Payable 3,850 25,700 OD. Work-in-Process Inventory 17,050 Direct Labor Cost Variance 4,800 Direct Labor Efficiency Variance 3,850 Wages Payable 18,000