4J Manufacturing Company uses a job order cost accounting system and keeps perpetual inventory records. Prepare journal entries to record the following transactions during the month of March. Mar 26 Time tickets indicated the following: Direct labor (6,000 hours * $10 per hr) = $60,000 Indirect labor (3,000 hours * $1 per hr) = $ 3,000 $63,000 Account Titles Debit Credit