Brief Exercise 23-9 lournalize the following transactions for Shelton, Inc (a) Incurred direct labor costs of $23,100 for 3,240 hours. The standard labor cost was $23,587 (b) Assigned 3,240 direct labor hours costing $23,100 to production. Standard hours were 3,440. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to o decimal places, e.g. 125.) No. Account Titles and Explanation Debit Credit By accessing this Question Assistance, you will learn while you carn points based on the Point Potential Policy set by your instructor