Results of operations for Jefferson Tool indicated that the actual direct labor rate for the month of May was $9.75 while the standard rate of $10.00. The general ledger entry to record the incurrence of direct labor cost would include:

A.) a debit to Work-in-process for the actual number of hours times $9.75 per hour
B.) a debit to Work-in-process for the standard number of hours times $10.00 per hour
C.) a debit to Work-in-process for the standard number of hours times $9.75 per hour
D.) a debit to Work-in-process for the actual number of hours times $10.00 per hour