During March total debits to Work in Process were:

A) $230,000.
B) $144,000.
C) $224,000.
D) $84,000.

Direct Labour Cost

The total expense a company incurs for paying the wages of direct labor employees directly involved in producing goods or services.

Overhead Rate

The rate used to allocate manufacturing overhead to individual units of product, typically based on a standard measure such as labor hours or machine hours.