Bender Corporation Produced 100 Units of Product AA -Refer to the Figure

Bender Corporation produced 100 units of Product AA. The total standard and actual costs for materials and direct labour for the 100 units of Product AA are as follows:
$\begin{array}{lll}\text { Materials: }&&\text { Standard } &\text { Actual }\\\text { Standard: } & 200 \text { kilograms at } \$ 3.00 \text { per kilogram } & \$ 600 \\\text { Actual: } & 220 \text { kilograms at } \$ 2.85 \text { per kilogram } &&\$627\\& & \\\text { Direct labour: } & & \\\text { Standard: } & 400 \text { hours at } \$ 15.00 \text { per hour }&6,000 \\\text { Actual: } & 368 \text { hours at } \$ 16.50 \text { per hour } &&6,072\end{array}$

-Refer to the figure.What is the journal entry to record labour variances?
a. $\begin{array}{llr} \text {Work in Process } &6,072\\ \text { Payroll } &&6,072\\\end{array}$

b.
$\begin{array}{llr} \text { Payroll } &6,072\\ \text { Work in Process } &&6,072\\\end{array}$

c.
$\begin{array}{llr} \text { Work in Process } &6,000\\ \text { Labour Efficiency Variance } &552\\ \text { Labour Rate Variance} &&480\\\text { Payroll } &&&&6,072\end{array}$

d.
$\begin{array}{llr} \text { Work in Process } &6,000\\ \text { Labour Rate Variance} &552\\ \text { Labour Efficiency Variance } &&480\\\text { Payroll} &&&6,072\end{array}$