When recording the direct labor costs, the Cash account will increase (decrease) by:

A) ($514,960)
B) ($526,184)
C) $526,184
D) $514,960

Direct Labor Costs

Expenses associated with employees who are directly involved in the production process, including wages and benefits, forming a major component of product costs.

Cash Account

An account that records the amount of cash transactions over a period, including receipts, payments, and cash on hand.