=+PE 19-2A Direct labor costs obj. 2 EE 19-2 p. 861 Practice Exercises During June, Lewis Company accumulated 1,200 hours of direct labor costs on Job 30 and 1,300 hours on Job 32. The total direct labor was incurred at a rate of $16 per direct labor hour for Job 30 and $14 per direct labor hour for Job 32. Journalize the entry to record the flow of labor costs into production during June.