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When actual wage rate paid to direct labor worker exceeds the standard wage rate, the journal entry would included:

1-Debit to wages payable;credit to labor rate variance
2-Debit to work in process;credit to labor rate variance
3-Debit to wages payable;debit to labor rate variance
4-Debit to work in process; debit to labor rate variance

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The actual wage that is to be paid would be credit to wages payable or cash. ...

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