When a journal entry is made in a standard cost system to record the liability for direct manufacturing labour costs, the difference between the debit to the work$-$in$-$process control account and the credit to the payroll payables is

Question $18$ options:

$1)$

only the efficiency variance.

$2)$

only the rate variance.

$3)$

the difference between the actual wage rate and the budgeted rate, times the actual hours.

$4)$

the difference between the actual wage rate and the budgeted rate, times the budget hours.

$5)$

the total of the price and efficiency labour variances.