During November, Taylor Company accumulated 1,000 hours of direct labor costs on Job 80 and 800 hours

Question:

During November, Taylor Company accumulated 1,000 hours of direct labor costs on Job 80 and 800 hours on Job 82. The total direct labor was incurred at a rate of $14 per direct labor hour for Job 80 and $12 per direct labor hour for Job 82. Journalize the entry to record the flow of labor costs into production during November.