Part A

Part B

When recording direct labor incurred in the production process, Work in Process Inventory is credited for standard usage for actual production times standard cost per hour debited for actual usage times standard cost per hour debited for standard usage for actual production times standard cost per hour credited for standard usage for actual production times actual cost per hour When recording direct labor incurred in the production process, Wages and Salaries Payable is credited for standard usage for actual production times standard cost per hour credited for standard usage for actual production times actual cost per hour credited for actual usage times actual cost per hour debited for standard usage for actual production times standard cost per hour