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(Appendix for question 5) Santiesteban Corporation's standard wage rate is $13.00 per direct labor-hour (DLH) and according to the standards, each unit of output requires

(Appendix for question 5) Santiesteban Corporation's standard wage rate is $13.00 per direct labor-hour (DLH) and according to the standards, each unit of output requires 7.9 DLHs. In March, 8,600 units were produced, the actual wage rate was $12.30 per DLH, and the actual hours were 65,600 DLHs.

5. What is the journal entry to record the incurrence of direct labor costs in March?

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