Cavy Company accumulated $540$ hours of direct labor on Job $456$ and $710$ hours on Job $777.$ The direct labor was incurred at a rate of $$18$ per direct labor hour for Job $456$ and $$23$ per direct labor for Job $777.$

Journalize the entry for the flow of labor costs into production. If an amount box does not require an entry, leave it blank.

Work in Process

Factory Overhead