When assigning direct labour costs to the production process using a standard cost system, which of the following shows the effect on work in process inventory?

Question $34$ options:

Debited for standard quantity of direct labour used for actual production times standard cost per hour

Credited for standard quantity of direct labour used for actual production times standard cost per hour

Debited for actual quantity of direct labour times standard cost per hour

Credited for standard quantity usage of direct labour for actual production times actual cost per hour