Which of the following accounts is debited when direct labor is recorded? 2. Differential costs are: A. the difference in total costs that result from selecting one choice instead of another. 8. the profit foregone by selecting one choice instead of another. C. a cost that continues to be incurred in the absence of activity. D. a cost common to ali choices in questions and not clearly allocable to any of them. A. Work-in-Process Inventory. B. Salaries and wages expense C. Salaries and wages payable. D. Manufacturing overhead.