Blue Incasements manufactures protective cases for cell phones. During November, the company's workers clocked 800 more direct labor hours than the flexible budget amount of 25,500 hours to complete 101,490 cases for the Christmas season. All workers were paid $9.40 per hour, which was $0.90 more than the standard wage rate. Prepare the journal entry to record the direct labor payroll for November. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)