BE 16-2 Direct labor costs Obj. 2 - Describe and illustrate a job order cost accounting system for a manufacturing business. During May, Bergan Company accumulated 2,500 hours of direct labor costs on Job 200 and 3,000 hours on Job 305. The total direct labor was incurred at a rate of $28 per direct labor hour for Job 200 and $24 per direct labor hour for Job 305. Joumalize the entry to record the flow of labor costs into production during May. SHOW ME HOw BE 16-3