The G & G Company completed 26,000 units during the period. There were 2,000 units in beginning work-in-process inventory that were 80% complete as to direct materials and 30%

complete as to conversion costs. The company uses a process cost accumulation system and standard costs. All inventories are maintained on a first-in, first-out (fifo) basis. The direct labor efficiency standard was 2.5 hours per unit. The actual direct labor hours worked was 63,000 hours;

$4.25 per hour was the direct labor standard wage rate. The direct labor actual wage rate was

$4.30 per hour. Ending work-in-process inventory contained 4,000 units which are 40% complete as to conversion costs. mlp6 Required:

Prepare the journal entries for direct labor.