Asummary of labor tickets shows the following labor costs for Bigg Production Com pany during May:

Direct labor for Job order 101 (310 hours) $3,100 Job order 102 (280 hours) 2,800 Job order 104 (200 hours) 2,000 Job order 105 (80 hours) 800 Total direct labor (870 hours) $ 8,700 Total indirect labor 1,305 Total direct and indirect labor . $10,005 Required: Use T-accounts to show the effect of direct and indirect labor costs on Bigg’s accounts.

 TLK=2