Bunnell Corporation is a manufacturer that uses job$-$order costing. On January $1,$ the company's inventory balances were

as follows:

The company applies overhead cost to jobs using direct labor$-$hours. For this year, the company's predetermined

overhead rate of $$14\mathrm{.}75$ per direct labor$-$hour was based on a cost formula that estimated $$590,000$ of total manufacturing

overhead for an estimated activity level of $40,000$ direct labor$-$hours. The following transactions were recorded this year:

a$.$ Raw materials were purchased on account, $$590,000.$

b$.$ Raw materials used in production, $$546,400.$ All of of the raw materials were used as direct materials.

c$.$ The following costs were accrued for employee services: direct labor, $$540,000$; indirect labor, $$150,000$; selling and

administrative salaries, $$250,000.$

d$.$ Incurred various selling and administrative expenses $($e$.$g$.,$ advertising, sales travel costs, and finished goods

warehousing$),$ $$394,000.$

e$.$ Incurred various manufacturing overhead costs $($e$.$g$.,$ depreciation, insurance, and utilities$),$ $$440,000.$

f$.$ Manufacturing overhead cost was applied to production. The company actually worked $41,000$ direct labor$-$hours on all

jobs during the year.

g$.$ Jobs costing $$1,610,950$ to manufacture according to their job cost sheets were completed during the year.

h$.$ Jobs were sold on account to customers during the year for a total of $$3,082,500.$ The jobs cost $$1,620,950$ to

manufacture according to their job cost sheets.

What is the journal entry to record the labor costs for this year?