Case Inc., is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber,. June 1, 2017, the general ledger for Case Inc. contains the following data:

Raw Materials Inventory $4,200 Manufacturing Overhead Applied $32,640

Work in Process Inventory $5,540 Manufacturing Overhead Incurred $31,650

Subsidiary data for Work in Process Inventory on June 1 are as follows:

Direct materials: $600 (Rodgers), $800 (Stevens), $900 (Linton)

Direct Labor: $320 (Rodgers), $540 (Stevens), $580 (Linton)

Manufacturing Overhead: $400 (Rodgers), $675 (Stevens), $725 (Linton)

During June, raw materials purchased on account were $4,900, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $400 incurred on account

A summary of materials requisition slips and time tickets for June shows the following:

Materials Requisition Slips & Time Tickets

Rodgers: $800 $850

Koss: $2,000 $800

Stevens: $500 $360

Linton: $1,300 $1,200

Rodgers: $300 $390

Totals: $4,900 $3,600

General Use: $1,500 $1,200

Totals: $6,400 $4,800

Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for cutomers Rodgers, Stevens, and Linton were completed during June and sold for a total of $18,900. Each customer paid in full.

What is the journal entry to record factory labor costs paid??