Making a journal entry to charge labor costs to departments. The William Manning & Sons Corporation uses a process cost system. During its first month of manufacturing operations, it had total labor costs of $30,000 applicable to the producing departments. These costs were charged to the Factory Payroll Clearing account. An analysis shows that $17,000 was applicable to the Shap- ing Department, $4,500 to the Tooling Department, and $8,500 to the Polish- ing Department. Give the journal entry to charge labor costs to production.