A popular product manufactured by Party-On! is a festively decorated punch bowl. The company's standard cost system calls for 0.10 hours of direct labor per bowl, at a standard wage rate of $16. During September, Party-On! produced 1,200 of these bowls at an actual direct labor cost of $2,160 for 180 direct labor hours. Provide the journal entry for direct labor usage for the month of September for Party-On!. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 Record the direct labor usage, labor rate variance and efficiency variance. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit >