An employee at the Russell Company is paid $4.60 per hour for a regular week of 40 hours.

For the week ending July 19, the employee worked 43 hours on Job No. 502 and earned time and a half for overtime hours. A job order subsidiary ledger is used for work in process.

Required:

a. Prepare the entry to distribute the labor cost if the overtime premium is the result of a heavier than normal work load.

b. Prepare the entry to distribute the labor cost if the overtime premium is the result of a time deadline.