Andora Company reported the following information for the month of November. The standard cost of labor for the month was $38,000, but actual wages paid were $37,300. Andora has calculated its direct labor rate and efficiency variances to be $1,500 favorable and $800 unfavorable, respectively. Prepare the necessary journal entry to record Andora’s direct labor cost for the month, assuming that standard labor costs are recorded directly to Cost of Goods Sold.