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
The actual wage that is to be paid would be credit to wages payable or cash. ...
The solution explains the correct alternative for the given question.