23. Your printing business has two jobs in November, printing promotional brochures. Job 1 is for the local hospital and Job 2 is for a national pizza restaurant chain. The brochures are printed but not yet stapled and boxed. Your Job Cost Sheets include the following information: Job 1 Mercy Hospital 1,000 brochures Bal 350.00 Direct Materials Direct Labor Factory Overhead 200.00 50.00 25.00 Job 2 Pizza Shack 3,000 brochures Bal 950.00 Direct Materials Direct Labor Factory Overhead 550.00 150.00 75.00 Presume you have no other labor costs for the month. Please prepare a simple journal entry recording direct labor for the month