Book Show Me How Calculator Direct Labor Costs During May, Hatch Company accumulated 620 hours of direct labor costs on Job 200 and 850 hours on Job 305. The total direct labor was incurred at a rate of $20 per direct labor hour for Job 200 and $22 per direct labor hour for Job 305. Journalize the entry to record the flow of labor costs into production during May Work in Process Wages Payable Los estudion of the hours and house O - + 6 8 9 8 9 P 1 R. Y U cm / -- 4 H G u K K F B N M