Under a standard cost system, the journal entry to record direct labor includes . A. a credit for standard quantity usage for actual production times actual cost per hour B. a debit for standard direct labor quantity for actual production times standard direct labor cost per hour C. a credit for standard quantity for actual production times standard cost per hour D. a debit for actual quantity times standard cost per hour

B-Debit for standard direct labor quantity for actual production times standard direct labor cost per hour

Explanation:Standard cost system is one which is associated with a production company's costs of direct material, direct labor, and manufacturing overhead. This means that manufacturers sell thier goods based on the standard cost price of producing the good rather than the actual price of the product.

Journal entry records direct labor cost after labor costs has been classified as bring direct or indirect on the basis of information provided. For a direct labour cost under the standard cost system,Journal entry debits for standard direct labor quantity for actual production times standard direct labor cost per hour.