POD Incansements manufac­tures protective cases for cell phones. Dosing November, the company's workers clocked 800 more direct labor hours than the flexble budget amount of 25,000 hours to complete 100,000 casts for the Christmas season. All workers were paid $9.25 per hour, which was $0.50 more than the standard wage rate.

Required

Prepare the journal entry to record the direct labor payroll for November.