A popular product manufactured by Party-On! is a festively decorated punch bowl. The companys 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