Boron Chemical Company produces a synthetic resin that is used in the automotive industry. The company uses a standard cost system. For each gallon of output, the following direct manufacturing costs are anticipated:

During December of the current year, Boron produced a total of 2,510 gallons of output and incurred the following direct manufacturing costs:

Direct labor: 5,100 hours worked @ an average wage rate of $19.60 per hour

Direct materials:

Purchased: 6,200 gallons @ $11.45 per gallon

Used in production: 5,400 gallons

Prepare the journal entry

Direct labor cost of units completed this period.